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Características diferenciales de la financiación local de las ciudades con Estatuto de Autonomía

  • Tomás J. López-Guzmán Guzmán
  • Miguel Ángel Pérez Castro
  • Juan Antonio Marmolejo Martín
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    RESUMEN La articulación territorial del Estado en Comunidades Autónomas abrió la puerta a un nuevo tipo de hacienda subcentral, la autonómica, que junto con la local se han configurado como elementos clave en el diseño fiscal del Estado. En este trabajo presentamos las características diferenciales de la financiación local de una de las Ciudades con Estatuto de Autonomía, concretamente Melilla, basada, especialmente, en el establecimiento de un impuesto indirecto local sobre el consumo y en el establecimiento de gravámenes complementarios sobre las labores del tabaco y sobre algunos productos petrolíferos. ABSTRACT The territorial articulation of the State in Regions opened the door to a new type of country property infranational authority, the autonomous one that they have been configured as elements key in the fiscal design of the State together with the local one. In this paper we present the differential characteristics of the local financing of one of the Cities with Statute of Autonomy, concretely Melilla, based, especially, in the establishment of a local indirect tax on the consumption and in the establishment of complementary charge on the tobacco and some oil products.

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

    Volume (Year): 02 (2003)
    Issue (Month): ()
    Pages: 251-259

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    Handle: RePEc:rer:articu:v:02:y:2003:p:251-259
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