Recaudación territorial de tributos en las CCAA españolas: 1986-2003

A well-known economic principle about efficiency suggests tributes decentralization in function of the fiscal decentralization grade. However tributes collection is not homogeneous among regions. That is, some regions collect more fiscal resources than their economic activity and vice versa. This is... Deskribapen osoa

Egile nagusia: Montero Granados, Roberto
Beste egile batzuk: Jiménez Aguilera, Juan de Dios, Barrilao González, Pedro Enrique, Villar Rubio, Elena
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Universidad de Almería 2007
Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=2295955
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Gorde:
Laburpena: A well-known economic principle about efficiency suggests tributes decentralization in function of the fiscal decentralization grade. However tributes collection is not homogeneous among regions. That is, some regions collect more fiscal resources than their economic activity and vice versa. This is a central problem in the Spanish autonomous financing system. In this document the differences between the real collection and the one that would have to take place based on the macroeconomic conditions in each Spanish CCA for the tributes of budget¿s chapter I and II are quantified during a period that includes from 1986 to 2003.