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La autonomía tributaria de las Comunidades Autónomas de régimen común: Por qué y cómo avanzar

  • Santiago Lago Peñas

RESUMEN El objetivo de este artículo es analizar la autonomía tributaria de las Comunidades Autónomas. La primera parte del papel discute por qué la autonomía fiscal es importante y su desarrollo resulta necesario. La segunda parte se centra en las opciones principales para la descentralización de impuestos: avanzar en la cesión del IRPF, descentralizar el IVA y los impuestos especiales sobre el consumo, y los tributos medioambientales. Las restricciones legales derivadas de la armonización tributaria a escala comunitaria conllevan la necesidad de definir estrategias diferentes a corto y largo plazo. ABSTRACT The aim of this paper is to analyse the tax autonomy of Spanish regional governments. The first part of the paper discusses why tax autonomy is important and further developments are needed. The second part focuses on the main options to increase tax decentralization: a higher decentralization of the personal income tax, decentralization of the VAT and excises, and green taxes. Legal constraints concerning European tax harmonization involve the need of defining different strategies for the near future and the long-run.

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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: 83-95

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Handle: RePEc:rer:articu:v:04:y:2009:p:83-95
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  1. José Sánchez Maldonado & Salvador Gómez Sala, 2006. "The Reform of Indirect Taxation in Spain: VAT and Excise," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0607, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. Jorge Martinez-Vazquez, 2007. "Revenue Assignments in the Practice of Fiscal Decentralization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0709, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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