Abstract

UGARTE, Leonardo. Implicaciones de las reformas constitucionales y los Estatutos Autonómicos en el sistema tributario. rlde [online]. 2008, n.10, pp.201-228. ISSN 2074-4706.

The political-administrative processes of political decentralization have gained an increasing importance in the contemporary constitucional debate, and Bolivia, not staying behind, initiated its irreversible "voyage" towards the administrative political decentralization of its State, beginning with the approval of Laws regarding Administrative Decentralization and of Popular Participation, until arriving at Autonomic referendum, process that ended with the approval of a Project of Political Constitution, instrument that defines decentralization and autonomies in one way and the departments in which yes was voted for autonomic statutes in another. In this context, the present document analyzes the historical development of the Tributary Policy per quinquennium from the Tributary Reformation of 1986, and therefore insist on the analysis of the Project of the Constitution, legal document which grants the Original Power of taxes to the Plurinational State and subsequent power derived from the rates and patents to the Municipalities and the other subnational levels. The Autonomic Statutes is set to share power tax between the Central Government, state departments and municipalities, recommending that, in order to avoid fiscal imbalances, consider that the Tariff Policy, indirect taxes to the natural resources and other indirect taxes are of total domain of the Central Government; and some direct taxes and to the patrimony and or real estate, like rates, over-percentages and patents are of exclusive jurisdiction of the subnational levels.

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