CAPACIDAD NORMATIVA: ¿UN EJERCICIO QUE PONE EN FORMA A LAS HACIENDAS AUTONÓMICAS?

Araceli de Los Rios-Berjillos, Marta de Vicente-Lama and Juan M. Muñoz-Tomas

Revista Galega de Economía, 2017, vol. 26, issue 2, 15-28

Abstract: A partir de la construcción de índices se analiza el diferente grado de ejercicio de las competencias normativas sobre tributos cedidos en las CCAA de régimen común. La metodología empleada permite identificar diferencias existentes entre regiones en cuanto a la repercusión o impacto del ejercicio de la capacidad normativa sobre los beneficios fiscales y, al mismo tiempo, permite analizar la estabilidad de la representatividad de las figuras tributarias en el periodo de estudio 2012-2014. Los análisis indican que las CCAA han realizado un uso intenso aunque dispar de la capacidad normativa cedida, pero que este ejercicio no altera sustancialmente su estructura de ingresos, por lo que poco contribuye a la configuración de una hacienda autonómica propia.

In this paper several indices are designed with the purpose of assessing the existing differences between the Autonomous Communities of Spain in the level of exercise of their regulatory capacity on taxes assigned. The methodology employed in the analysis allows the identification of differences between regions in terms of the impact of the exercise of regulatory capacity on tax benefits and it also allows the analysis of the stability of the representativeness of different taxes throughout the study period 2012- 2014. The results indicate that the Spanish Autonomous Communities have made an intensive but uneven use of the exercise of their regulatory capacity, and that this exercise does not substantially alter the configuration of their revenue.

Keywords: financiación autonómica; corresponsabilidad fiscal; tributos cedidos; capacidad normativa; beneficios fiscales. regional financing; fiscal co-responsibility; assigned taxes; regulatory capacity; tax benefits. (search for similar items in EconPapers)
Date: 2017
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