Financiamento autonómicoos impostos cedidos e o futuro dos impostos sobre sucesións e doazóns e sobre o patrimonio
-
1
Universidade de Vigo
info
ISSN: 1887-0279, 1887-0287
Year of publication: 2009
Volume: 4
Issue: 2
Pages: 81-97
Type: Article
More publications in: Administración & cidadanía: revista da Escola Galega de Administración Pública
Abstract
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.