Tasas municipales aspectos controvertidos en la jurisprudencia de la Corte Suprema de Justicia de la Nación

One of the main challenges of federal systems of government is the determination of the scopeand limits of municipal tax power. This is showed through the controversies that exist in the case of municipal fees regarding the individualisation of state activity and the disconnection between the material aspect of the taxable event and the elements of quantification.