| Summary: | The paving and repaving streets tax, is at present levied by the municipalities, to pay for theseworks, according to traditional calculation methods, which do not respond to their concept and fundament.This work analyzes the inconveniences of the method used at present, for its calculation, and presents an alternative proposal, to invoice and to collect this taxation, which is fairer, more equal, and at the same time less complicated.This alternative method was received with great interest by the Municipality of the City of Posadas, Misiones, Argentina. and then was legislated for its application.What is basically sought, is to once again outline the street-paving tax collection, respecting the essence of its doctrinal concept, to facilitate its calculation and collection, thus distributing the tax load onto its real beneficiaries.
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