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Los tributos cedidos a las comunidades autónomas: Dinámica de la capacidad normativa en el periodo 1997- 2006

  • Carmina Ordóñez de Haro
  • Carlos Rivas Sánchez
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    RESUMEN Este trabajo describe cómo han utilizado las Comunidades Autónomas españolas su capacidad normativa sobre los tributos estatales cedidos a partir del momento en que se les atribuyó esta potestad; el año 1997. Nuestro objetivo es señalar las vías más utilizadas por parte de las administraciones autonómicas a la hora de ejercitar esta capacidad tributaria para, finalmente, tratar de identificar patrones de actuación. ABSTRACT This paper describes how the Spanish Autonomous Communities have made use of their legislative discretion, from 1997 on, in relation with the Central Government ceded taxes. Our aim is to point out the main mechanisms employed by regional governments in order to exercise this legislative ability, so as to identify performance patterns.

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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: 291-305

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    Handle: RePEc:rer:articu:v:01:y:2007:p:291-305
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