TY  - JOUR
T1  - Financiamento autonómico: os impostos cedidos e o futuro dos impostos sobre sucesións e doazóns e sobre o patrimonio
A1  - Pita Grandal, Ana María
YR  - 2009
UL  - http://biblioteca.ararteko.eus/Record/dialnet-ar-18-ART0001412555
AB  - 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.
KW  - poder financeiro
KW  - financiamento autonómico
KW  - impostos cedidos
KW  - Imposto sobre Sucesións e Doazóns
KW  - Imposto sobre o Patrimonio
KW  - poder financiero
KW  - financiación autonómica
KW  - impuestos cedidos
KW  - Impuesto sobre Sucesiones y Donaciones
KW  - Impuesto sobre el Patrimonio
KW  - power to tax
KW  - funding of the Spanish Autonomous Regions
KW  - transferred taxes
KW  - inheritance and gift tax
KW  - real estate tax
ER  -