El Ámbito Tributario en Las Relaciones Fiscales Intergubernamentales en Bolivia

Taxation and Intergovernmental Fiscal Relations in Bolivia

Fernando Cossio Munoz Reyes and Jose Antonio Nogales Zabala

MPRA Paper from University Library of Munich, Germany

Abstract: The study focuses on the tax system in its broadest dimension, including not only the set of taxes in force in a specific territory and time, but also the criteria and mechanisms applied for its creation and regulation as well as for its Administration: Who collects and supervises them and how they appropriate, share or distribute the proceeds of their collection. El estudio enfoca al Sistema Tributario en su más amplia dimensión, incluyendo no solamente al conjunto de Tributos vigentes en un territorio y momento determinados, sino también los criterios y mecanismos aplicados para su creación y reglamentación así como para su administración: quién los recauda y fiscaliza y cómo se apropia, comparte o distribuye el producto de su recaudación.

Keywords: Descentralización Fiscal; asignación tributaria; transferencias intergubernamentales; impuestos el caso boliviano; Sistema Tributario en Bolivia (search for similar items in EconPapers)
JEL-codes: H2 H20 H7 H70 H77 (search for similar items in EconPapers)
Date: 2007
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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