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Tributos sobre el juego cedidos a las Comunidades Autónomas

Author

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  • Montserrat Hermosín Álvarez

Abstract

RESUMEN Este trabajo se plantea una serie de reflexiones y observaciones relacionadas con la cesión de los tributos sobre el juego a las Comunidades Autónomas. Los principales temas de la tributación sobre el juego que se estudian son: en primer lugar, se determina cuales son los tributos estatales sobre el juego cedidos a las Comunidades Autónomas. El segundo eje de la investigación gira en torno a las singularidades y rasgos que distinguen al nuevo sistema de financiación autonómica y su influencia en los tributos sobre el juego. ABSTRACT This work poses a series of reflections and observations related to the transfer of gambling taxation to Autonomic Community. The main themes of the gambling taxation that are studied are: the first one, wihch are the state s gambling taxation given up to the autonomic community. The investigation then explores the particular characteristics and features wihch distinguish the new autonomic financing model and its influence in the gambling taxation.

Suggested Citation

  • Montserrat Hermosín Álvarez, 2003. "Tributos sobre el juego cedidos a las Comunidades Autónomas," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 2, pages 201-226.
    • Handle: RePEc:rer:articu:v:02:y:2003:p:201-226
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    More about this item

    Keywords

    Estado; Comunidad Autónoma; Tributo; Tributos sobre el juego; Sistema de financiación autonómica;
    All these keywords.

    JEL classification:

    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics

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