Situación de la participación en los tributos de las comunidades autónomas como recurso de las haciendas locales¿avance, retroceso o estancamiento?

  1. Jesús Ramos Prieto 1
  1. 1 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

Journal:
Tributos locales

ISSN: 1577-2233

Year of publication: 2021

Issue: 152

Pages: 149-173

Type: Article

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Abstract

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

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