Some problems of local taxation issues
Keywords:
local taxes, review of administrative acts, normative sourcesAbstract
The delicate situation of municipal coffers is causing numerous municipalities are forced to create new taxes to take advantage of the economic resources available to them or to climb the existing ones in order to be able to finance the services they provide.The adoption of new taxes as well as the voracity collection of some municipalities implicit, so an inevitable increase in situations of conflict between municipalities and citizens.
In fact, under this situation, the Course of Refining and Updating Tax that is taught in the CEF has been considered appropriate to deal with in one of his last presentations of this academic year some of the most problematic issues of local taxation.
Various issues in relation to the revision of administrative acts of tax management at the local level that were treated in the first place, gave way to the analysis of the most controversial issues in the past few years with regard to local taxes.
This article is summary of the conference that took place the day May 12, 2011.