Definición de un "espacio fiscal propio" para Andalucía: localización de nuevos recursos tributarios propios

In the new Statute of Autonomy for Andalusia, there is an important reference to the "its own tax space" integrated by its resources of tax nature, where this Autonomous Community will develop its own normative power and management¿s competence. Between these resources, we must stand out its own tax... Deskribapen osoa

Egile nagusia: Jabalera Rodríguez, Antonia
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Universidad de Málaga (UMA) 2007
Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=2295894
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Laburpena: In the new Statute of Autonomy for Andalusia, there is an important reference to the "its own tax space" integrated by its resources of tax nature, where this Autonomous Community will develop its own normative power and management¿s competence. Between these resources, we must stand out its own taxes. In this paper we present the Andalusian taxes at the present in force, and after we try to analyze the different possible altenatives to increase its protagonism in the global regional funding. These alternatives are: the Autonomous Communities can continue looking for new taxable matters, not taxed by other state or local taxes; as the ecological taxes or the tourism taxes. Of another side, the Autonomous Communities can assume themselves the State or Local Taxes when it is possible.