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La fiscalidad autonómica

Author

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  • Carlos Monasterio

    (Universidad de Oviedo)

Abstract

The emergence of the Autonomic State has originated the need to establish a decentralized financing system that, among other elements, includes the use of taxation by autonomic governments. In the development of their own tax system, the communities under the so-called "foral" regime have acted on the regulation of some taxes, in application of the wide taxation powers foreseen under the "Concierto Económico" law. Action has been oriented towards addressing a reduction of the taxpayer''''s burden. However, common regime communities, with a very scarce fiscal autonomy, have applied surcharges on gambling rates (a tax transferred by the state) and have created their own environmentally-related and gambling taxes. Due to the scarce income generated by such new taxes, the increase of resulting tax pressure has turned out to be moderate.

Suggested Citation

  • Carlos Monasterio, 1997. "La fiscalidad autonómica," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 238-253.
    • Handle: RePEc:ekz:ekonoz:1997211
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    More about this item

    Keywords

    Fiscalidad autonómica; descentralización; sutonomía fiscal;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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