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Los Impuestos Especiales y la Financiación autonómica. Análisis de los efectos sobre la equidad

  • Laura de Pablos Escobar
  • Mónica Gómez de la Torre del Arco
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    RESUMEN El objeto de este trabajo es realizar una valoración de los Impuestos Especiales como instrumento financiero de las Comunidades Autónomas de régimen común En primer lugar, se analizan las razones que podrían justificar su utilización. A continuación, se ofrece una síntesis de la utilización actual en la financiación de las Comunidades Forales, Canarias y el resto de las Comunidades Autónomas. Se analiza la capacidad recaudatoria de estos tributos y su suficiencia financiera. Finalmente, se considera su contribución a la equidad interterritorial. Se pretende medir la desigualdad en el gasto realizado en los distintos bienes sujetos a Impuestos Especiales entre las diferentes Comunidades Autónomas, a través de una serie de índices de desigualdad. ABSTRACT The aim of this work is to evaluate the Excise Taxes as a financial tool used by the Autonomous Communities (General Regime). First of all, we present the reasons which justify their use. Later, we summarize how these taxes are implemented in the Communities which follow a special regime (Forales and Canary Islands) and the rest. After that, the revenue capacity and the financial sufficiency are analysed. Their contribution to the between groups equity is also considered by the comparison of the expenditure which is subject to Excise taxes, in the different Autonomous Communities. For doing that, general inequality indices are calculated.

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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: 261-280

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    Handle: RePEc:rer:articu:v:02:y:2003:p:261-280
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