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La capacidad normativa tributaria de los territorios históricos del País Vasco

Author

Listed:
  • Francisco Javier Moreno

    (Director General de Política Fiscal y Financiera. Diputación Foral de Gipuzkoa)

Abstract

On the basis of the provisions of the First Additional Provision of the Constitution, the Statute of Autonomy and the Concierto Económico Law, the Historical Territories of the Basque Country have legal powers to establish, maintain and regulate their own tax regime. The "Concierto", which forms part of the constitutional bloc, recognises the existence of a specific tax system which replaces that of the State, with the exclusions, general principles and harmonization rules contained therein. In an analysis of these harmonising rules it is clear that it is necessary to respect a balance between theses rules and the development of regulatory autonomy.

Suggested Citation

  • Francisco Javier Moreno, 1997. "La capacidad normativa tributaria de los territorios históricos del País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 166-181.
    • Handle: RePEc:ekz:ekonoz:1997208
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    More about this item

    Keywords

    Régimen tributario; autonomía normativa; concierto económico;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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