Foundations and Guidelines of a current Tax Code

Authors

  • Alberto Tarsitano Universidad Católica de Argentina

    Socio fundador de Bulit Goñi & Tarsitano, Abogados y Consultores. Profesor en Temas Tributarios de la Universidad de Buenos Aires y de la Universidad Católica de Argentina, fundador de la Maestría en Derecho Tributario de la UCA que actualmente dirige. Correo electrónico: info@albertotarsitano.com

DOI:

https://doi.org/10.18800/iusteveritas.201701.012

Keywords:

Tax Code, Reform, State, Tax Law

Abstract

The author expose the key points for future tax codification. He recognize the importance of address the legal principles and the dogmatic taxation developed so far, but he warns that they must be of equal importance the new problems have arisen in the area. In addition, he points out the importance of an improvement in the quality of administrative management for the correct application of Tax Law.

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Published

2016-04-07

How to Cite

Tarsitano, A. (2016). Foundations and Guidelines of a current Tax Code. IUS ET VERITAS, 24(53), 214–218. https://doi.org/10.18800/iusteveritas.201701.012

Issue

No. 53 (2016)

Section

Sección Especial

License

Copyright (c) 2017 IUS ET VERITAS

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.