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La autonomía tributaria de las Comunidades Autónomas de régimen común: Perspectivas de futuro

  • Santiago Lago Peñas

RESUMEN En este papel se analiza la situación presente de la autonomía tributaria de las Comunidades Autónomas (CCAA) de régimen común. Tras referirse a las causas que explican un uso menor de la capacidad tributaria disponible se discuten algunas de las vías posibles por las que avanzar en la próxima reforma de su sistema de financiación. En particular, son consideradas la profundización en la cesión del IRPF, la cesión de autonomía tributaria a las CCAA en el ámbito del IVA y la tributación verde. ABSTRACT The aim of this paper is to analyse the tax autonomy of Spanish regional governments. The first part of the paper is focused on explaining tax choices made by regional governments in the past. The second part discusses several possibilities to deep into tax decentralization. In particular, the following possibilities are studied: a higher decentralization of the personal income tax, decentralization of the VAT and green taxes.

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

Volume (Year): 01 (2007)
Issue (Month): ()
Pages: 13-28

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Handle: RePEc:rer:articu:v:01:y:2007:p:13-28
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