The "fire tax" of Córdoba province: Environmental or collection tax?
The commonly called “fire tax” legislated by the Province of Cordoba in 2004, has been raising several legal controversies which are fed during the fire season that normally punishes our Province in winter times. This year, in which a decade of its implementation is satisfied, will surely be no the...
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Facultad de Derecho
2014
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| Acceso en línea: | https://revistas.unc.edu.ar/index.php/refade/article/view/11524 |
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| Sumario: | The commonly called “fire tax” legislated by the Province of Cordoba in 2004, has been raising several legal controversies which are fed during the fire season that normally punishes our Province in winter times. This year, in which a decade of its implementation is satisfied, will surely be no the exception and discussion will be revived from the different concerned sectors. Without pretending to cover the broad range of legal issues related with this controversial tax burden, the objective of this work is to determine whether this provincial tax fits into the category of environmental taxes, as a sub-species of non-fiscal purposes levy, or into the classic collection taxes. Untangling this question is not a simple task but it is really fruitful because, among other benefits, help us to organize some conceptual matters within the tax field; allowed us to understand the purpose that prevails in the tax under analysis and provide us some useful items in order to legislate future ecological taxes. |
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