La autonomía tributaria de las Comunidades Autónomas de régimen común: perspectivas de futuro

The aim of this paper is to analyse the tax autonomy of Spanish regional governments. The first part of the paper is focused on explaining tax choices made by regional governments in the past. The second part discusses several possibilities to deep into tax decentralization. In particular, the follo... Deskribapen osoa

Egile nagusia: Lago Peñas, Santiago
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Universidad de Almería 2007
Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=2295776
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Laburpena: The aim of this paper is to analyse the tax autonomy of Spanish regional governments. The first part of the paper is focused on explaining tax choices made by regional governments in the past. The second part discusses several possibilities to deep into tax decentralization. In particular, the following possibilities are studied: a higher decentralization of the personal income tax, decentralization of the VAT and green taxes.