Recaudación territorial de tributos en las CCAA españolas1986-2003
- Montero Granados, Roberto
- Jiménez Aguilera, Juan de Dios
- Barrilao González, Pedro Enrique
- Villar Rubio, Elena
ISSN: 0213-7585
Any de publicació: 2007
Títol de l'exemplar: Modelos de financiación autonómica y financiación de los servicios básicos: Educación, Sanidad y Servicios Sociales
Número: 78
Pàgines: 447-464
Tipus: Article
Altres publicacions en: Revista de estudios regionales
Resum
A well-known economic principle about efficiency suggests tributes decentralization in function of the fiscal decentralization grade. However tributes collection is not homogeneous among regions. That is, some regions collect more fiscal resources than their economic activity and vice versa. This is a central problem in the Spanish autonomous financing system. In this document the differences between the real collection and the one that would have to take place based on the macroeconomic conditions in each Spanish CCA for the tributes of budget¿s chapter I and II are quantified during a period that includes from 1986 to 2003.