If it is important to know the meaning of the term co-participation, it is also clear to have its etymological origin. In this case, we can establish that it is a word that derives from Latin, from “coparticipare”. It is the result, specifically of the sum of these two elements:
-The prefix "co-", which is synonymous with "jointly".
-The verb “participare”, which can be translated as “taking part in something”.
It is called co-participation to the act of participate, simultaneously, with another in some matter . For example: “To solve the conflict, we need the co-participation of all the countries in the area”, “The co-participation was conflicting due to the lack of dialogue”, “The analysts considered that the co-participation of the different regions in the organization of the event was a success of the president”.
In Argentina , is called federal tax co-participation (or simply co-participation) to the mechanism that establishes how they are distributed among the provinces the taxes that collects the State federal . The national government, in this context, collects taxes, keeps a percentage and the rest redistributes it between the provinces and the Autonomous City of Buenos Aires .
Co-participation affects the national taxes that do not come from foreign trade , As the Value Added Tax (VAT ) and the Income Tax . To the total collected, a sum is deducted that the government National targets specific objectives. Of the resulting amount, the federal state retains another percentage. Finally, the money that remains is redistributed, corresponding to each province a certain figure.
In addition to all of the above, there is another relevant series of aspects as to what federal tax co-participation is. Thus, for example, we can state that the amount that is shared by each province is determined based on several important criteria. Specifically, the population that each of the provinces has, the existing development gap and also the population density.
It can be said, in short, that co-participation is a system used in Argentina through which the national State turns money from taxes to the different provinces and to the Autonomous City of Buenos Aires . The amount that each province receives is established based on its number of inhabitants, its population density and its development.
It should be noted that the Argentine provinces, beyond the funds they receive through co-participation, also obtain tax resources that they collect directly (such as Gross income ). Even the municipalities They can set certain taxes.
In the same way, we cannot ignore the fact that the term at hand is also used within what is the scope of Criminal Law. In that case, the term criminal co-participation is used.
It means that it is used to refer to one person collaborating with another. That is, it implies the joint realization of a fact that is punishable. Hence, I understand the intervention of authors, co-authors and also accomplices. The latter are the people who carry out what are secondary actions that are clearly aimed at perpetrating the criminal act in question.
Not to mention that there may be different types of authors, such as materials or intellectuals, and that the co-authors are those who, after a common agreement, act with division of criminal labor.