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La evolución de la fiscalidad sobre el juego privado en Andalucía

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  • Mª Carmen López Martín
  • Araceli de los Ríos Berjillos
  • Pedro Pablo Pérez Hernández
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    Abstract

    RESUMEN El sistema de financiación que se aplica a las CCA desde 2002 supuso un avance en la descentralización fiscal y un aumento de los recursos que las CCA obtienen de los tributos cedidos en detrimento de las transferencias estatales. Por otra parte, este aumento de la financiación vía tributos cedidos, también ha tenido su repercusión en la evolución de los tributos propios de las CCA, no sólo en la pérdida de peso relativo de estos recursos sobre el total de la financiación obtenida, sino también en el ejercicio de la capacidad normativa que afecta a estos tributos. El presente trabajo analiza, para la comunidad autónoma de Andalucía, en el período 1999-2006, la actividad normativo-tributaria sobre el juego privado y la evolución de la recaudación derivada de los tributos cedidos y propios sobre dicho juego, comparándolos con los establecidos en otras regiones españolas y teniendo en cuenta aspectos como la posición relativa de renta en cada región. El trabajo, aunque presenta un enfoque fundamentalmente descriptivo, permite extraer conclusiones sobre el papel de los tributos sobre el juego en la hacienda de la comunidad autónoma andaluza y su futura evolución. ABSTRACT Since 2002 the taxes income of autonomous communities has increased at the expense of resources from state transfers. This increase has had two impacts on the evolution of the taxes imposed within the CCA: a) on the lower percentage of these resources represent in the total funding obtained, b) on the legislative capacity affecting these taxes. This paper analyzes, for Andalusia, the tax policy for gambling establishments and the evolution of tax collection for this type of activity; it also compares taxes to those in other regions. Conclusions are about the role of taxes in game establishments in the financial set up of Andalusia.

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    Bibliographic Info

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

    Volume (Year): 04 (2009)
    Issue (Month): ()
    Pages: 227-240

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    Handle: RePEc:rer:articu:v:04:y:2009:p:227-240

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    Related research

    Keywords: Tributos propios; Juego; CCAA; Capacidad normativa; Taxes income; Autonomous Communities; Gambling establishments; Legislative capacity;

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