Program Content
I. - ECONOMIC, MONETARY AND FISCAL:
Economic Policy Concept. Monetary and fiscal policy. The composition of production and the combination economic measures. Economic Development Theory and Policy to apply. Trade Policy. International Trade Theory. International Institutions. Financial Organizations: International Monetary Fund, World Bank. International Investment Policy. Commercial organizations: World Trade Organization, ALADI, and others. Economic integration of countries. Stages of integration. Effects of integration. Main integration processes: Mercosur, Nafta, European Union, Asia - Pacific.
II. - Competition policy in Argentina.
Considerations on Policies for Competitiveness in Argentina. Promotion policies in general. Policies for SMEs in particular. Policies for Competitiveness and Productive Restructuring. Description of the major instruments to promote national and provincial. Impact of Effective promotional tools for companies of Argentina on MERCOSUR.
III .- TAX REVENUE:
Concept. Different kinds of taxes: the tax rate, the special tax, called quasi-fiscal resources, royalties from the public and forced loans. The tax: concept. Rate: concept. Free rate for the service. Economic function of the rate. Unlike the tax and with the price. Special Contributions. Contributions for improvements. Main problems of the contributions of improvements. Contribution of toll. Guiding principles of the Seventh National Conference of Lawyers. Legal nature.
IV .- THE BUDGET:
Budget. Functions of the Budget. General principles of the budget plan. The balanced budget. Program Budget and Zero Base. Macroeconomic Effects of the State Budget. Public Spending. Concept. Effects of public expenditure. Cost classification and method of financing. The multiplier.
V. - GENERAL THEORY OF TAX:
Definition of tax. Classification of taxes: a) Direct and indirect taxes, b) real and personal taxes, c) general and special taxes, d) periodic taxes and taxes once. Characters of the tax system. The flat tax. The tax system. Tax Burden, tax revenue and national income. Taxes fixed, gradual, proportionate, progressive and regressive techniques progression.
VI .- TAX LIMITS TO POWER:
I) Limitation on Tax Power: a) Constitutional Principles of Taxation: Legality, Equality, Government, not confiscatory, Proportionality. b) Limitations of Political Order: Double Taxation. II) Power Tax. Scope Tax Branch. III) Economic Effects of Taxes: News, Impact or percussion, Blink, Impact. Amortization dissemination. Cap.
VII .- THE TAXABLE:
The taxable event: Concept, spatial, temporal aspect, Taxable Income, subjective aspect. Formal duties. VIII .-
TAX LITIGATION:
Tax Procedure: The general principle for the interpretation of tax laws. Economic Reality. Official Address. Responsible for its own debt. Others responsible for debt, the final user. Affidavit. Liability assessment: procedure, assumptions. Compensation. Formal offenses. Fraud. Prescription. Interruption of prescription. Appeal for Reconsideration. Rably Appeals Appeal Judgement TFN tax enforcement. Methods of service. Spontaneous reporting regime. Fiscal lock. National Tax Tribunal. Competition. Actions and Appeals: Appeal, Repeat, Amparo, Review and Appeal limited.
IX .- CRIMINAL TAX LAW: Criminal Law Tax
. Tax Crimes. Offences relating to Social Security Resources. Common Tax Offenses. General Provisions. Administrative and Criminal Procedure.
X. - TAXES IN PARTICULAR:
Tax Profits. Object. Income concept. Principle of supply and world income. Debtor. Tax Base. Forms of Attribution of gains (accrual concept and perceived). Deductions and eligible costs. Categories. Exemptions. Fiscal period. Aliquots. Withholding system and latch. II) Personal Property Tax. Object. Subjects. Exemptions. Free allowance. Fiscal period. Aliquots. III) value added tax. Object. From the sale, lease and services taxed. Subjects. Registered responsible, non-registered, the final consumer. Birth of the taxable event. Exemptions. Tax Base. Tax Credit. Debit Tax. Settlement period. IV) Simplified system for small taxpayers. Definition of small taxpayers. Taxes included. Categories. Date and form of payment. Waiver. V) Gross Income Tax. Taxable Event. Determination of tax. Tax Base. Fiscal period of settlement and payment. Multilateral Convention.
XI .- TAXES COVERED BY THE CUSTOMS LEGISLATION:
I) Taxes: Import duties. Antidumping duties. Countervailing Duties. Export duties. Taxes with special affection. Rate statistics. Check rates. Special Services rate. Storage rate. II) Common Provisions: Debtors and other officials of the obligation Tax. Termination of the tax obligation. Recovery of undue payments in respect of Taxes. CUSTOMS PROCEDURES
XII.
Common Provisions. Jurisdiction and competence. Special provisions. Challenge procedure. Repeat procedure. Procedure for violations. Procedure for the crimes. Enforcement proceedings. Incidents. Nullity proceedings. RESOURCES. Appeal of revocation. Appeal and contentious lawsuit. Proceedings before the National Tax Tribunal. Procedure on the contentious lawsuit. Proceedings before the Federal Court.
XIII. CUSTOMS CRIMINAL PROVISIONS.
CRIMES CUSTOMS Contraband. Smuggling attempt. Concealment of contraband. Common provisions. Punishment. Responsibility. Termination of proceedings and penalties. CUSTOMS VIOLATIONS. Responsibility. Competition. Punishment. Recidivism. Termination of proceedings and penalties. SPECIAL PROVISIONS. Child smuggling. Inaccurate statements and other unjustified differences. Any breach of the obligations imposed as a condition of a profit. Transgressions destination schemes precedent. Unjustified possession of goods of foreign origin with commercial or industrial purposes
3 - BIBLIOGRAPHY
· Customs Code of the Republic of Argentina.
· Finance Public and Tax Law. Dino Jarach. Third Edition. Editorial Abeledo Perrot. • Right
Financial. Carlos M. Giuliani Fonrouge. Sixth Edition. Editorial Depalma.
· Measures Tax. Carlos M. Giuliani Fonrouge and Camila Susana Navarrine. Sixth Edition. Editorial Depalma.
· Manual of Public Finance. Mordeglia, Albacete, Damarco, Fernandez de la Puente, Galli, Navarro and Torres. Second Edition. Editorial AZ
· Equipment for the study of economics Argentina. RJ Ferrucci Editorial Macchi.
· Concepts and Interpretation of National Accounts. Monteverde EH 1996. Editorial Macchi. Financial Regulatory
· Marco Argentino. BCRA.
· Economics International. Chacholiades M. Second Edition. Editorial. McGraw Hill.
• The harmonization of policies in the Mercosur. 1991 BID
• Articles of specialized publications on economics, finance and international trade.
· Legislation updated tax.
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