The tax autonomy of the Autonomous Communities of common system: Prospects for the future

被引：0

作者：

Lago Penas, Santiago ^{[1
]}

机构：

[1] Univ Vigo, Vigo, Spain

来源：

REVISTA DE ESTUDIOS REGIONALES | 2007年 / 78期

关键词：

Fiscal federalism; Tax decentralization; Financing of regional governments;

D O I：

暂无

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

The aim of this paper is to analyse the tax autonomy of Spanish regional governments. The first part of the paper is focused on explaining tax choices made by regional governments in the past. The second part discusses several possibilities to deep into tax decentralization. In particular, the following possibilities are studied: a higher decentralization of the personal income tax, decentralization of the VAT and green taxes.

引用

页码：13 / 28

页数：16

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