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La descentralización tributaria en la última reforma del sistema de financiación autonómica

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  • Santiago Lago Peñas

Abstract

RESUMEN En este trabajo se examina la descentralización tributaria en la última reforma del sistema de financiación autonómica. El trabajo se divide en dos partes. En la primera se presentan los principales cambios introducidos. En la segunda, se evalúa el resultado de la reforma sobre la autonomía y corresponsabilidad fiscales, sobre los incentivos de los gobiernos subcentrales y sobre las externalidades fiscales verticales y horizontales. ABSTRACT The aim of this work is the analysis of tax decentralization in the last reform of Spanish fiscal federalism. It is divided into two parts. The first one is devoted to describe the main fiscal changes. In the second part, the effects of these changes on fiscal autonomy and accountability, on incentives of subcentral governments and on vertical and horizontal fiscal externalities are examined.

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Bibliographic Info

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

Volume (Year): 02 (2003)
Issue (Month): ()
Pages: 281-288

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Handle: RePEc:rer:articu:v:02:y:2003:p:281-288

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Keywords: Descentralización fiscal; Corresponsabilidad fiscal; Autonomía fiscal; Exter nalidades fiscales;

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