IMPORTANCE OF THE TAX REGULATORY FRAMEWORK

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The book explores the impact of modernization and decentralization on municipal financing, emphasizing the reliance on central government transfers for public services and local investments. It addresses the ongoing national debate about taxation while highlighting the role of local governments in the National Tax System. The text outlines the specific taxes administered by local authorities, such as property tax and vehicle patrimony, and clarifies the legal responsibilities of both the tax collectors and the taxpayers within this framework.