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La participación de las Haciendas locales en los tributos de la Comunidad Autónoma. Estado de la cuestión en Andalucía

  • Jesús Ramos Prieto
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    RESUMEN Este trabajo analiza las transferencias incondicionadas que la Comunidad Autónoma de Andalucía realiza como cooperación económica con las Entidades Locales, esencialmente a través de un Fondo para la nivelación de los servicios municipales. Dichas transferencias, previstas de forma expresa por el nuevo Estatuto de Autonomía para Andalucía aprobado en 2007, han de dar cumplimiento a la Constitución Española de 1978, cuyo artículo exige que la participación en los tributos de las Comunidades Autónomas se convierta en un recurso fundamental de las Haciendas locales, junto con los tributos propios y la participación en los tributos del Estado. ABSTRACT This work analyses the unconditional transfers that the Autonomous Community of Andalusia develops as economic cooperation with local governments, specially through a fund for municipal services equalization. These transfers, planned in the new Statute of Autonomy for Andalusia, passed in 2007, should observe the Spanish Constitution of 1978, whose article 142 orders that the participation in Autonomous Community taxes becomes a basic resource of local finances, together with own taxation and participation in central government taxes.

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

    Volume (Year): 04 (2009)
    Issue (Month): ()
    Pages: 241-270

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    Handle: RePEc:rer:articu:v:04:y:2009:p:241-270
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