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Recaudación territorial de tributos en las CCAA españolas. 1986-2003

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Author Info

  • Roberto Montero Granados
  • Juan de Dios Jiménez Aguilera
  • Pedro Barrilao González
  • Elena Villar Rubio

Abstract

RESUMEN Un elemental principio de eficiencia económica sugiere la descentralización de los tributos en función del grado de descentralización fiscal. Sin embargo la recaudación de los tributos no es homogénea en el espacio. Es decir hay regiones que recaudan más tributos que los que les corresponde en función de su actividad económica y viceversa. Este problema es central en el sistema de financiación autonómica. En este documento se cuantifican las diferencias entre la recaudación real y la que debería producirse en función de las condiciones macroeconómicas en cada CCA española para los tributos del capítulo I y II durante un periodo que abarca desde 1986 a 2003. ABSTRACT A well-known economic principle about efficiency suggests tributes decentralization in function of the fiscal decentralization grade. However tributes collection is not homogeneous among regions. That is, some regions collect more fiscal resources than their economic activity and vice versa. This is a central problem in the Spanish autonomous financing system. In this document the differences between the real collection and the one that would have to take place based on the macroeconomic conditions in each Spanish CCA for the tributes of budget’s chapter I and II are quantified during a period that includes from 1986 to 2003.

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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: 447-464

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Handle: RePEc:rer:articu:v:01:y:2007:p:447-464

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Keywords: Sistema de financiación autonómica; Recaudación potencial; Recaudación real; Descentralización;

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