INTERGOVERNMENTAL COORDINATION IN FISCAL MATTERS IN ARGENTINE SUBNATIONAL FEDERALISM

Abstract

From the constitutional reform Argentina of the year 1994 two very powerful
ideas arise. On the one hand, the emergence of a modern and complex multilevel
government and, on the other, the consolidation of a federalism of cooperative bases with renewed purposes and instruments of territory government. From the constitutional
reading it follows that Argentine federalism has a remarkable correspondence with the
current global trends, pending, over time, the challenge of bringing these definitions to
everyday reality. Among the main outstanding debts, we recognize the absence of a
federal fiscal pact and the lack of institutionalization of multiple formats of
intergovernmental relations (RIGs) that characterize all modern federalism, and give
rise to the interests and looks of all the actors involved. The main objective of this work
is to analyze the existing RIGs between the Argentine provinces and municipalities in
fiscal matters, inquiring about the norms, institutions and processes that mediate said
relationship, their level of institutionalization and development, and eventually, if they
comply with their purposes or are supplanted by other types of informal mechanisms.