La capacidad normativa tributaria de los territorios históricos del País Vasco

Francisco Javier Moreno
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Francisco Javier Moreno: Director General de Política Fiscal y Financiera. Diputación Foral de Gipuzkoa

EKONOMIAZ. Revista vasca de Economía, 1997, vol. 38, issue 02, 166-181

Abstract: On the basis of the provisions of the First Additional Provision of the Constitution, the Statute of Autonomy and the Concierto Económico Law, the Historical Territories of the Basque Country have legal powers to establish, maintain and regulate their own tax regime. The "Concierto", which forms part of the constitutional bloc, recognises the existence of a specific tax system which replaces that of the State, with the exclusions, general principles and harmonization rules contained therein. In an analysis of these harmonising rules it is clear that it is necessary to respect a balance between theses rules and the development of regulatory autonomy.

Keywords: Régimen tributario; autonomía normativa; concierto económico (search for similar items in EconPapers)
JEL-codes: E62 H71 H77 K34 O23 (search for similar items in EconPapers)
Date: 1997
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