Taxes in pandemic times

• Autor(a) principal: Raijman, Maximiliano
• Data de Publicação: 2022
• Outros Autores: Galvão, Flávio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Científica Disruptiva
• Texto Completo: http://revista.cers.com.br/ojs/index.php/revista/article/view/132
• topic: Pandemia; direito tributário; sars-cov2; Direito tributário argentino; tax law; pandemic; sars-cov2; argentine tax law; derecho tributario; pandemia; sars-cov2; ordenamiento tributario argentino

This article develops the tax measures adopted and to be adopted in the Argentine Republic due to the impact generated in health and economic matters by the Pandemic resulting from the outbreak of SARS-COV2 (coronavirus), which led to a number of restrictions, such as the impossibility to circulate, to exercise industry, commerce, profession and trades such as they were developing, access to health, education, and that, added to the pre-existing crisis in the country, caused a cut in the chain of payments, mainly in tax matters. The topic is introduced by making a brief summary of the Argentine tax reality, specifically in terms of distribution of tax powers according to the federal government regime, as well as establishing the different relationships that link the treasury with taxpayers, especially the substantive ones, the formal ones and criminal, with analysis of doctrine and jurisprudence of the Supreme Court of Justice of the Nation. For these reasons, we also try to bring some suggestions so that the state itself helps taxpayers from their creditor position, so that they can alleviate the pressing needs that have arisen.