Attribution of Taxing Power to Argentine Municipalities

The idea of this paper is to provide alternatives to achieve the financial sufficiency of Argentine local authorities.We have tried to provide different solutions to respond to the great diversity of local authorities, which, as we have said, have a great diversity, both from the point of view of their geographical location and the socio-economic context in which they develop.As the Magna Carta states, our country is organised on the basis of a Federal System of Government. This federalism, as Maestro Italiana Victor Uckmar says, if it is not fiscal, it is not federalism.