La fiscalidad autonómica

Carlos Monasterio
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Carlos Monasterio: Universidad de Oviedo

EKONOMIAZ. Revista vasca de Economía, 1997, vol. 38, issue 02, 238-253

Abstract: The emergence of the Autonomic State has originated the need to establish a decentralized financing system that, among other elements, includes the use of taxation by autonomic governments. In the development of their own tax system, the communities under the so-called "foral" regime have acted on the regulation of some taxes, in application of the wide taxation powers foreseen under the "Concierto Económico" law. Action has been oriented towards addressing a reduction of the taxpayer''''s burden. However, common regime communities, with a very scarce fiscal autonomy, have applied surcharges on gambling rates (a tax transferred by the state) and have created their own environmentally-related and gambling taxes. Due to the scarce income generated by such new taxes, the increase of resulting tax pressure has turned out to be moderate.

Keywords: Fiscalidad autonómica; descentralización; sutonomía fiscal (search for similar items in EconPapers)
JEL-codes: E62 H24 H71 H77 (search for similar items in EconPapers)
Date: 1997
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