Resumen

HAUQUE, Sergio M.. Recursos y costos tributarios: Consideraciones necesarias para la definición del sistema de coparticipación federal en Argentina. Escr. Contab. Adm. [online]. 2010, vol.1, n.2, pp. 35-56. ISSN 1853-2055.

This paper deals with the importance of an adequate definition of tax revenues and tax costs to establish the future Federal Tax Sharing system in Argentina. The analysis considers the standard costs for the fulfillment of the "competences, services and functions" attributed to each federal jurisdiction, as a determinant variable for the revenue distribution among them. An adequate concept of "accrual basis" for tax revenue recording, implies that revenues are "earned" by the time the tax event occurs or when the economic value is transferred to the Public Sector. This recording system will allow showing a set of implicit revenue costs, nowadays hidden in our public accounts, thus providing the required information for a rational tax sharing system in Argentina.

Palabras llave : Taxsharing system; Accrued revenues; Tax costs.