Publication:
Fiscal Federalism in Spain: The Assignment of Taxation Powers to the Autonomous Communities

Simple item page
dc.affiliation.areaUC3M. Área de Derecho Financieroes
dc.affiliation.dptoUC3M. Departamento de Derecho Público del Estadoes
dc.contributor.authorRuiz Almendral, Violeta
dc.date.accessioned2010-08-19T10:04:41Z
dc.date.available2010-08-19T10:04:41Z
dc.date.issued2002-11
dc.description.abstractIn 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.statusPublicado
dc.format.mimetypeapplication/pdf
dc.identifier.bibliographicCitationEuropean Taxation, nov 2002, vol. 42, n. 11, p. 467-475
dc.identifier.issn0014-3138
dc.identifier.urihttps://hdl.handle.net/10016/9200
dc.language.isoeng
dc.publisherIFBD, International Bureau of Fiscal Documentation
dc.rights© International Bureau of Fiscal Documentation
dc.rights.accessRightsopen access
dc.subject.ecienciaDerecho
dc.subject.otherComunidades Autónomas
dc.subject.otherFiscalidad
dc.subject.otherDerecho tributario
dc.titleFiscal Federalism in Spain: The Assignment of Taxation Powers to the Autonomous Communities
dc.typeresearch article*
dc.type.reviewPeerReviewed
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
fiscal_ruiz_ET_2002.pdf
Size:
117.87 KB
Format:
Adobe Portable Document Format
Download
Collections
DDP - ADFT - Artículos de Revistas