Una aproximación a la política tributaria del País Vasco durante el actual concierto económico

Ignacio Valdivieso
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Ignacio Valdivieso: Jefe de Administración Tributaria. Departamento de Hacienda y Finanzas del Gobierno Vasco

EKONOMIAZ. Revista vasca de Economía, 1991, vol. 19, issue 01, 54-79

Abstract: The approval of the Gernika Statute allowed the appearance of common institutions of the Basque Autonomous Community. This fact changed the tradicional configuration of the tributary power in this Communitv. The present work tries to reflect, briefly, this change of situation, its evolution during ten years of validity of the current Economic Concierto and also the difficulties of its application appeared with time. On the other hand, it presents the configuration of the General Tributary System of the Basque Country as sum of the Tributary Systems of the Historical Territories and of the General Treasury of the Basque Country, showing the relationship between them. Nevertheless the analysis of this article does not finish in this period, and some basic proposals are introduced, outlining the Tax policy of the Basque Country in the near future.

Keywords: Política tributaria de la CAPV; concierto económico; fiscalidad autnómica (search for similar items in EconPapers)
JEL-codes: H11 H2 H3 H71 H72 (search for similar items in EconPapers)
Date: 1991
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