Suchergebnisse

This entry has been realised in the framework of the H2020-MSCA-RISE-2018 project "LoGov - Local Government and the Changing Urban-Rural Interplay". LoGov aims to provide solutions for local governments that address the fundamental challenges resulting from urbanisation. To address this complex issue, 18 partners from 17 countries and six continents share their expertise and knowledge in the realms of public law, political science, and public administration. LoGov identifies, evaluates, compares, and shares innovative practices that cope with the impact of changing urban-rural relations in five major local government areas: (1) local responsibilities and public services, (2) local financial arrangements, (3) structure of local government, (4) intergovernmental relations of local governments, and (5) people's participation in local decision-making. The present entry addresses local financial arrangements in Argentina. The entry forms part of the LoGov Report on Argentina. To access the full version of the report on Argentina, other practices regarding local financial arrangements and to receive more information about the project, please visit: https://www.logov-rise.eu/. This project has received funding from the European Union's Horizon 2020 research and innovation programme under the Marie Skłodowska-Curie grant agreement No 823961.

This report contains the export clause on the limitation on Congress's taxing power. It also discusses about Tax v. User Fee and Modern Application of the Clause.

Some state and local governments in the United States are increasingly outsourcing services through third-party surrogates. In some instances, outsourcing is used as a mechanism to raise revenue to cover current deficits or pay for goods that would otherwise require increasing taxes. We argue that certain forms of outsourcing have been used to mask accountability for the levying fees that are substantively indistinguishable from taxes and thus shift tax burdens. We call for additional research to examine the shifting cost burden associated outsourcing deals and the increased challenge of maintaining public fiscal accountability. Adapted from the source document.

Some state and local governments in the United States are increasingly outsourcing services through third-party surrogates. In some instances, outsourcing is used as a mechanism to raise revenue to cover current deficits or pay for goods that would otherwise require increasing taxes. We argue that certain forms of outsourcing have been used to mask accountability for the levying fees that are substantively indistinguishable from taxes and thus shift tax burdens. We call for additional research to examine the shifting cost burden associated outsourcing deals and the increased challenge of maintaining public fiscal accountability.

Francisco Suárez es el teólogo más relevante de la escuela española de derecho natural o Escuela de Salamanca en sentido amplio. Según piensa, el derecho de imponer tributos justos reside en exclusiva en la autoridad suprema, sin necesitar el consentimiento de las Cortes. El Estado tiene ese poder de establecer leyes tributarias para asegurar la paz, el orden y el buen gobierno de la comunidad. Es el poder más importante entre todas las facultades propias de la soberanía, pero debe respetar las exigencias de un impuesto justo: además de la autoridad legítima, una causa justa y distribución proporcional. En este artículo, desarrollaremos la doctrina de Suárez, su interpretación acerca de la duda probable sobre la injusticia del impuesto, y su aceptación de los impuestos sobre el consumo. Todos estos razonamientos iban dirigidos a fortalecer al gobernante, que debe actuar dentro de un marco ético respetuoso con el bien común. ; Francisco Suárez is the most important Spanish theologian of the Spanish school of natural law or the School of Salamanca in the broad sense. According to Suárez, the right to impose taxation within the limits of justice reside exclusively with the ruler. Previous consent of the Cortes were not indispensable. The State have power to make laws for the peace, order and good government of the Commonwealth with respect to Taxation. The power to impose taxation is the most relevant of all powers of sovereignty in the State, but must respect the requirements of a fair tax: in addition to legitimate authority, just cause and proportional distribution. In this article, we will develop the Suárez doctrine, its interpretation about probable doubt about the injustice of the tax, and its acceptance of taxes on consumption. All these arguments were directed to strengthen the ruler, who must act within an ethical framework respectful of the common good.

After a quiet century or so, the scope of Congress's power "[t]o lay and collect taxes" is once again in the news. The taxing power was at issue when the Supreme Court issued a decision that President (and Chief Justice) Taft would later call the worst injury to the Court's reputation ever, Pollock v. Farmers' Loan & Trust, striking down the Income Tax Act of 1894. That decision was largely reversed by the 1913 enactment of the Sixteenth Amendment. Today the taxing power is one of three grounds on which the federal government defends the constitutionality of the Patient Protection and Affordable Care Act, particularly the individual responsibility requirement (IRR)—the portion of the Act requiring each individual to purchase insurance or pay a penalty tax.