We turn now to the two main revenue sources. The first consists of taxes
and other duties collected as part of specific functions. In this group, taxes
prevail. The second encompasses resources received as transfers or grants
from the central government and the provinces. This group includes a share
in higher-level taxes (known in Argentina as coparticipación), which takes
the form of a transfer. Indeed, taxes make up nearly two-thirds of local revenue,
with the rest made up of the duties, fines, and user charges with lower
output