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La distribución de las competencias de gestión, recaudación, inspección y revisión en materia tributaria y la reforma de los estatutos de autonomía

  • Jesús Ramos Prieto
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    RESUMEN La reforma de los Estatutos de Autonomía de las Comunidades Autónomas podría afectar a las competencias para la gestión, recaudación, inspección y resolución de conflictos respecto de los tributos estatales, cedidos total o parcialmente a las Comunidades Autónomas o no cedidos, los tributos autonómicos y los tributos locales. Los nuevos Estatutos de Autonomía ya aprobados o aún en fase de tramitación en las Cortes Generales, contienen novedades significativas respecto de la distribución de las competencias administrativas tributarias entre el Estado, las Comunidades Autónomas y las Entidades Locales y desde la perspectiva de la propia organización de las administraciones tributarias, promoviendo la creación de agencias tributarias autonómicas similares a la agencia tributaria estatal. ABSTRACT The reform in the Autonomous Communities’ Statutes of Autonomy could affect the powers for the management, collection, control and resolution of conflicts concerning central taxes, totally o partially assigned to Autonomous Communities or not assigned to them, regional taxes and local taxes. The new Statutes of Autonomy, passed or still being debated in the Spanish Parliament, introduce some significant changes related to the distribution of administrative powers between the central, regional and local governments and the organization of tax administration, encouraging the creation of regional tax agencies analogous with the central tax agency.

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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: 365-385

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    Handle: RePEc:rer:articu:v:01:y:2007:p:365-385
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