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Financiación Autonómica E Irpf. Corresponsabilidad Tributaria Versus Competencia Fiscal Y Desigualdad Interregional

Author

Listed:
  • Juan Jesús Martos García

    (Universidad de Granada)

Abstract

Se estudia la influencia que ha tenido en el IRPF los sucesivos modelos de financiación autonómica que se han ido sucediendo en nuestro país. El incremento en la corresponsabilidad fiscal ha guiado un proceso de cambios en el impuesto que ha acentuado la desigualdad interregional, encontrando como límites el principio constitucional de no confiscatoriedad y el mandato previsto en la LOFCA de presión fiscal efectiva global equivalente a la del resto del territorio nacional. Igualmente, puede producirse una cierta competencia fiscal interna por atraer el lugar de residencia del contribuyente, lo que requiere profundizar en el desarrollo de mecanismos que permitan participar a las CC.AA. en los procedimientos administrativos de control.

Suggested Citation

  • Juan Jesús Martos García, 2010. "Financiación Autonómica E Irpf. Corresponsabilidad Tributaria Versus Competencia Fiscal Y Desigualdad Interregional," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 137-167, September.
    • Handle: RePEc:hpe:crotri:y:2010:v:136:i:3:p:137-167
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    File URL: https://www.ief.es/vdocs/publicaciones/1/136.pdf#page=137
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    More about this item

    Keywords

    financiación autonómica; IRPF; deducciones autonómicas; corresponsabilidad; competencia fiscal; desigualdad interregional.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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