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Financiación autonómica y reforma constitucional

Author

Listed:
  • José María Pérez Zúñiga

    (Universidad de Granada)

Abstract

La Constitución española no consagra la desigualdad ni los privilegios fiscales en la financiación autonómica. Si actualmente existen desigualdades y privilegios se debe principalmente a la negociación (y a una mala gestión) política, no a cuestiones de técnica jurídica. De hecho, la evolución del sistema de financiación autonómica ha originado la transformación del Estado de las Autonomías tal y como estaba concebido en la Constitución de 1978. En este artículo se analizan los problemas actuales de la financiación autonómica para ofrecer alternativas que puedan contribuir al desarrollo del modelo territorial del Estado.

Suggested Citation

  • José María Pérez Zúñiga, 2018. "Financiación autonómica y reforma constitucional," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 169(4), pages 99-137, December.
    • Handle: RePEc:hpe:crotri:y:2018:v:169:i:4:p:99-137
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    More about this item

    Keywords

    tributos; financiación autonómica; organización territorial del Estado; Constitución española de 1978; reforma;
    All these keywords.

    JEL classification:

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

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