Financiamento autonómico: os impostos cedidos e o futuro dos impostos sobre sucesións e doazóns e sobre o patrimonio
The agreement concerning the system of funding of the Autonomous Regions is one of the priorities in the current political scene in our country, and will be a fundamental element in the future of the regions. In this paper, the author analyses the different options for the design of the regional fun...
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| Format: | Article |
| Language: | Galician |
| Published: |
2009
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6161091 |
| Source: | Administración & cidadanía: revista da Escola Galega de Administración Pública, ISSN 1887-0287, Vol. 4, Nº. 2, 2009, pags. 81-97 |
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| Summary: |
The agreement concerning the system of funding
of the Autonomous Regions is one of the priorities
in the current political scene in our country, and
will be a fundamental element in the future of the
regions. In this paper, the author analyses the
different options for the design of the regional
funding system according to the constitutional
distribution of the power to tax in our country.
Thus, the acquirement of legislative responsibilities
in transferred tax by the autonomous regions has
involved proposals such as the elimination of both
inheritance and gift tax and real estate tax and the
reduction of the income tax schedule. These
proposals are expressly analysed in this paper. |
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