La distribución de las competencias de gestión, recaudación, inspección y revisisón en materia tributaria y la reforma de los Estatutos de Autonomía

The reform in the Autonomous Communities¿ Statutes of Autonomy could affect the powers for the management, collection, control and resolution of conflicts concerning central taxes, totally o partially assigned to Autonomous Communities or not assigned to them, regional taxes and local taxes. The new... Deskribapen osoa

Egile nagusia: Ramos Prieto, Jesús
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Universidad de Almería 2007
Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=2295918
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Laburpena: The reform in the Autonomous Communities¿ Statutes of Autonomy could affect the powers for the management, collection, control and resolution of conflicts concerning central taxes, totally o partially assigned to Autonomous Communities or not assigned to them, regional taxes and local taxes. The new Statutes of Autonomy, passed or still being debated in the Spanish Parliament, introduce some significant changes related to the distribution of administrative powers between the central, regional and local governments and the organization of tax administration, encouraging the creation of regional tax agencies analogous with the central tax agency.