La autonomía tributaria en los impuestos locales
Fecha
2021-05-27
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Jaén: Universidad de Jaén
Resumen
Los dos principios de autonomía y suficiencia financiera, según la
Constitución Española, han de fundamentar las Haciendas
Locales. Los ayuntamientos no gozarán de autonomía para el
ejercicio de sus competencias si no disponen de medios suficientes
para realizar sus gastos y entendemos que no habrá suficiencia sin
autonomía tributaria. En nuestro Trabajo de Fin de Grado (en
adelante TFG) analizamos, pese a las limitaciones en el ejercicio
del poder tributario la autonomía tributaria, por parte de los
municipios en los impuestos locales, tanto obligatorios como
potestativos. En particular, estudiamos en el ejercicio de la
potestad reglamentaria municipal mediante las ordenanzas fiscales
locales, en lo que respecta esencialmente a los tipos de gravamen
ya los beneficios fiscales.
The Haciendas Locales abide by two main principles, both of which are determined by the Spanish constitution; autonomy and financial independence. The councils won´t enjoy autonomy to fulfill their duties if sufficient measures to meet expenses are not put in place and we also understand this can not be possible without tax autonomy. In this final degree project (TFG from now on), we will analyze, despite the limitations in the management of the tributary power, tributary autonomy, mostly within the councils as well as local taxes, both mandatory and optional. In particular, we studied the exercise of councils regulatory power through local taxes ordinances as regard of tax rates and tax benefits.
The Haciendas Locales abide by two main principles, both of which are determined by the Spanish constitution; autonomy and financial independence. The councils won´t enjoy autonomy to fulfill their duties if sufficient measures to meet expenses are not put in place and we also understand this can not be possible without tax autonomy. In this final degree project (TFG from now on), we will analyze, despite the limitations in the management of the tributary power, tributary autonomy, mostly within the councils as well as local taxes, both mandatory and optional. In particular, we studied the exercise of councils regulatory power through local taxes ordinances as regard of tax rates and tax benefits.