If it is important to know the meaning of the term co-participation, it is also important to be clear about 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 “to take part in something”.
Co-participation is the act of participating, simultaneously, with another in some matter. For example: “In order to solve the conflict, the co-participation of all the countries in the area is needed”, “The co-participation resulted in conflict due to the lack of dialogue”, “The analysts considered that the co-participation of the different regions in the organization of the event It was a success for the president. ”
In Argentina, federal tax co-participation (or simply co-participation) is the mechanism that establishes how the taxes collected by the federal State are distributed among the provinces. The national government, in this framework, collects taxes, keeps a percentage and redistributes the rest among the provinces and the Autonomous City of Buenos Aires.
According to abbreviationfinder.org, the co-participation affects national taxes that do not come from foreign trade, such as Value Added Tax (VAT) and Income Tax. A sum that the national government allocates to specific objectives is deducted from the total collected. Of the resulting amount, the federal State withholds 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 regarding what the federal tax co-participation is. Thus, for example, we can state that the amount shared with each province is determined based on several important criteria. Specifically, the population of each of the provinces, the existing development gap and also the population density.
In short, it can be said that co-participation is a system used in Argentina through which the national State transfers 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 resources from taxes that they collect directly (such as Gross Income). Even municipalities can establish certain taxes.
In the same way, we cannot ignore the fact that the term in question is also used within the scope of Criminal Law. In that case, the expression criminal co-participation is used.
It means that it is used to refer to the fact that one person collaborates with another. That is to say, it supposes the joint realization of an act that is punishable. Hence, it includes 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.
This without forgetting that there may be different types of authors, such as the material or the intellectuals, and that the co-authors are those who, after a common agreement, act with a division of criminal labor.