Legal status for the collection of fees [Personería jurídica para el cobro de alícuotas]
DOI:
https://doi.org/10.62574/rmpi.v4iDerecho.205Keywords:
private ownership, right to property, civil and political rightsAbstract
The aim of the research is to analyse legal personality for tax collection. This study was carried out using a descriptive documentary methodology, focusing on the review and analysis of ten scientific articles. Legal personality is a fundamental pillar in the efficient and equitable management of fees within co-ownership entities in Latin America. The reviewed studies show that a robust legal structure not only optimises tax obligations, but also improves the administration of collective resources, thus promoting greater equity and efficiency in the tax system. However, significant challenges remain, such as legal loopholes and inconsistencies in the estimation of rates, which need to be addressed through legislative and administrative reforms.
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