Publication: Fiscal Federalism in Spain: The Assignment of Taxation Powers to the Autonomous Communities
dc.affiliation.area | UC3M. Área de Derecho Financiero | es |
dc.affiliation.dpto | UC3M. Departamento de Derecho Público del Estado | es |
dc.contributor.author | Ruiz Almendral, Violeta | |
dc.date.accessioned | 2010-08-19T10:04:41Z | |
dc.date.available | 2010-08-19T10:04:41Z | |
dc.date.issued | 2002-11 | |
dc.description.abstract | In this article, the status quo of fiscal federalism in Spain is described. The article begins by outlining the process followed by Spain in becoming the decentralized state it is today and how resources have been allocated, paying particular attention to the main political conflicts that this process has brought about. Secondly, the assignment of taxation powers is examined as this area has very recently been substantially reformed and is bound to become one of the main issues in relations between the central state (hereinafter: the state) and the autonomous communities (hereinafter: the Communities). After being a centralized state for almost two hundred years, the devolution process did not prove to be easy. It was short, but politically very painful. As in other decentralized states, the way authority was devolved to the Communities had a very important affect on the allocation of resources. This is why it is relevant that a few words be dedicated to explain how this devolution process was carried out. | |
dc.description.status | Publicado | |
dc.format.mimetype | application/pdf | |
dc.identifier.bibliographicCitation | European Taxation, nov 2002, vol. 42, n. 11, p. 467-475 | |
dc.identifier.issn | 0014-3138 | |
dc.identifier.uri | https://hdl.handle.net/10016/9200 | |
dc.language.iso | eng | |
dc.publisher | IFBD, International Bureau of Fiscal Documentation | |
dc.rights | © International Bureau of Fiscal Documentation | |
dc.rights.accessRights | open access | |
dc.subject.eciencia | Derecho | |
dc.subject.other | Comunidades Autónomas | |
dc.subject.other | Fiscalidad | |
dc.subject.other | Derecho tributario | |
dc.title | Fiscal Federalism in Spain: The Assignment of Taxation Powers to the Autonomous Communities | |
dc.type | research article | * |
dc.type.review | PeerReviewed | |
dspace.entity.type | Publication |
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