Advanced Search
MyIDEAS: Login to save this article or follow this journal

La distribución de las competencias de gestión, recaudación, inspección y revisión en materia tributaria y la reforma de los estatutos de autonomía


Author Info

  • Jesús Ramos Prieto
Registered author(s):


    RESUMEN La reforma de los Estatutos de Autonomía de las Comunidades Autónomas podría afectar a las competencias para la gestión, recaudación, inspección y resolución de conflictos respecto de los tributos estatales, cedidos total o parcialmente a las Comunidades Autónomas o no cedidos, los tributos autonómicos y los tributos locales. Los nuevos Estatutos de Autonomía ya aprobados o aún en fase de tramitación en las Cortes Generales, contienen novedades significativas respecto de la distribución de las competencias administrativas tributarias entre el Estado, las Comunidades Autónomas y las Entidades Locales y desde la perspectiva de la propia organización de las administraciones tributarias, promoviendo la creación de agencias tributarias autonómicas similares a la agencia tributaria estatal. ABSTRACT The reform in the Autonomous Communities’ Statutes of Autonomy could affect the powers for the management, collection, control and resolution of conflicts concerning central taxes, totally o partially assigned to Autonomous Communities or not assigned to them, regional taxes and local taxes. The new Statutes of Autonomy, passed or still being debated in the Spanish Parliament, introduce some significant changes related to the distribution of administrative powers between the central, regional and local governments and the organization of tax administration, encouraging the creation of regional tax agencies analogous with the central tax agency.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    Bibliographic Info

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

    Volume (Year): 01 (2007)
    Issue (Month): ()
    Pages: 365-385

    as in new window
    Handle: RePEc:rer:articu:v:01:y:2007:p:365-385

    Contact details of provider:
    Postal: Plaza del Ejido s/n 29071, Málaga
    Phone: 952131150
    Fax: 952131167
    Web page:
    More information through EDIRC

    Related research

    Keywords: Comunidades autónomas; Reforma de los Estatutos de Autonomía; Sistema de financiación de las comunidades autónomas de régimen general; AUTONOMIA TRIBUTARIA; Administración tributaria; Agencias tributarias autonómicas; Competencias para la gestión; Recaudación e inspección de los tributos;

    Find related papers by JEL classification:


    No references listed on IDEAS
    You can help add them by filling out this form.



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:rer:articu:v:01:y:2007:p:365-385. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jesús Sánchez Fernández).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.