Situación de la participación en los tributos de las comunidades autónomas como recurso de las haciendas locales¿avance, retroceso o estancamiento?
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Universidad Pablo de Olavide
info
ISSN: 1577-2233
Any de publicació: 2021
Número: 152
Pàgines: 149-173
Tipus: Article
Altres publicacions en: Tributos locales
Resum
This paper analyses the current situation of participation in the taxes of the Autonomous Communities as a resource of the local finances. According to article 142 of the Spanish Constitution, it should be one of the fundamental instruments for ensuring the financial sufficiency of local governments. However, it has never played this role and the most recent developments do not show great progress, but rather the opposite: a tendency towards immobility and even some rather striking setbacks