Local taxation in Argentina

This article considers the local taxes levied by the provinces and municipalities in Argentina. The focus is on the turnover tax, a provincial tax levied on commercial, industrial and professional activities. The article examines the macroeconomic and microeconomic aspects of the turnover tax, the constitutional considerations, tax assessment, and the 1977 Multilateral Agreement. The article also discusses two other provincial taxes, the taxes on real property and the stamp tax, and municipal taxes.