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Definición de un «espacio fiscal propio» para Andalucía: Localización de nuevos recursos tributarios propios

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  • Antonia Jabalera Rodríguez
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    Abstract

    RESUMEN En el nuevo Estatuto de Autonomía para Andalucía se insiste en que la Comunidad Autónoma disponga de un "espacio fiscal propio" integrado por sus recursos de naturaleza tributaria, entre los que se sitúan los tributos propios de la Comunidad. Tras presentar de manera descriptiva los impuestos andaluces actualmente vigentes, en este trabajo analizamos las diferentes alternativas que permiten incrementar su protagonismo en la definición del nuevo modelo de financiación autonómica. Dichas alternativas son, en principio, claras: de un lado, las CCAA pueden seguir buscando nuevas materias imponibles o tratando de definir nuevos presupuestos de hecho, no gravados por otros tributos estatales o locales, recurriendo para ello de manera casi inevitable a la extrafiscalidad. En este sentido, junto a los tributos ecológicos o medioambientales, puede contemplarse el fenómeno del turismo como un posible objeto de imposición. De otro lado, las CCAA pueden asumir para sí, salvando las dificultades que en cada caso se presenten, la materia imponible gravada hasta la fecha por tributospertenecientes al Estado, o en su caso, a las Entidades locales. ABSTRACT In the new Statute of Autonomy for Andalusia, there is an important reference to the "its own tax space" integrated by its resources of tax nature, where this Autonomous Community will develop its own normative power and management’s competence. Between these resources, we must stand out its own taxes. In this paper we present the Andalusian taxes at the present in force, and after we try to analyze the different possible altenatives to increase its protagonism in the global regional funding. These alternatives are: the Autonomous Communities can continue looking for new taxable matters, not taxed by other state or local taxes; as the ecological taxes or the tourism taxes. Of another side, the Autonomous Communities can assume themselves the State or Local Taxes when it is possible.

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    Bibliographic Info

    Article provided by Universidades Públicas de Andalucía in its journal Revista de Estudios Regionales.

    Volume (Year): 01 (2007)
    Issue (Month): ()
    Pages: 341-351

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    Handle: RePEc:rer:articu:v:01:y:2007:p:341-351

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    Keywords: Tributos medioambientales; Tributos locales; Nuevos recursos tributarios; Espacio fiscal propio; Tributos propios autonómicos; Autonomía tributaria; Financiación territorial; Tributos turísticos;

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