Federalismo fiscal en España especial y referencia a los tributos cedidos
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2017-07
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Jaén: Universidad de Jaén
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[ES]El presente Trabajo de Fin de Grado tiene por objeto analizar los distintos regímenes fiscales existentes en nuestro país. En primer lugar analizaremos el grado de descentralización fiscal en España, y basándonos en las teorías clásicas de federalismo fiscal expondremos una serie de ventajas e inconvenientes de la descentralización fiscal así como los principios fundamentales de ésta. En segundo lugar, estudiaremos los regímenes fiscales que se aplican en España, centrándonos en las CCAA de régimen común, y el modelo de financiación autonómica vigente. Dentro de él examinaremos como las CCAA han hecho uso de su potestad normativa para el establecimiento de tributos propios, así como las diferencias entre ellas en lo que respecta a los tributos cedidos por el Estado. Posteriormente realizaremos algunas propuestas para la reforma del sistema de financiación de las CCAA.
[EN]The purpose of this end-of-degree project is to analyze the different tax regimes in our country. In the first place, we will analyze the degree of fiscal decentralization in Spain, and based on the classic theories of fiscal federalism, we will present a series of advantages and disadvantages of fiscal decentralization as well as the fundamental principles of tax decentralization. Secondly, we will study the tax regimes that are applied in Spain, focusing on the CCAA of common regime, and the model of autonomous financing in force. Within it we will examine how the CCAA have made use of their normative power for the establishment of own taxes, as well as the differences between them in respect of the taxes ceded by the State. Subsequently we will make some proposals for the reform of the system of financing of the CCAA.
[EN]The purpose of this end-of-degree project is to analyze the different tax regimes in our country. In the first place, we will analyze the degree of fiscal decentralization in Spain, and based on the classic theories of fiscal federalism, we will present a series of advantages and disadvantages of fiscal decentralization as well as the fundamental principles of tax decentralization. Secondly, we will study the tax regimes that are applied in Spain, focusing on the CCAA of common regime, and the model of autonomous financing in force. Within it we will examine how the CCAA have made use of their normative power for the establishment of own taxes, as well as the differences between them in respect of the taxes ceded by the State. Subsequently we will make some proposals for the reform of the system of financing of the CCAA.