The Non-fiscal Development of Catalonia’s own Non-environmental Taxes: Taxes on Empty Homes, Packaged Sugary Drinks and Non-productive Assets of Legal Persons
The taxes created by the Spanish autonomous communities are highly unequal and even non-existent in some cases, despite implying the exercise of their most relevant and complete tax authority. However, due to the limits of this power and the political costs of exercising it, a common feature of thes...
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| Format: | Article |
| Language: | Catalan |
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Institut d'Estudis de l'Autogovern
2023-12-01
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| Series: | Revista d'Estudis Autonòmics i Federals |
| Subjects: | |
| Online Access: | https://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/publicacions/REAF-JSG/REAF_articles/REAF-38-desembre-2023/reaf-38-rovira.pdf |
| _version_ | 1797356655234514944 |
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| author | Irene Rovira Ferrer |
| author_facet | Irene Rovira Ferrer |
| author_sort | Irene Rovira Ferrer |
| collection | DOAJ |
| description | The taxes created by the Spanish autonomous communities are highly unequal and even non-existent in some cases, despite implying the exercise of their most relevant and complete tax authority. However, due to the limits of this power and the political costs of exercising it, a common feature of these regional taxes is their non-fiscal nature, focusing especially on the environmental field (since neither the State nor local entities had imposed taxes in this regard). Nevertheless, Catalonia has opened a new path for the proliferation of these regional taxes with taxes on empty homes, packaged sugary drinks and non-productive assets of legal persons, which are of special interest after the taxes on the environment implemented by the State (with the corresponding loss of validity of the matching regional taxes). Consequently, after analysing the general configuration of the aforementioned Catalan non-environmental taxes, their positive and negative aspects will be delimited as a way of addressing the potential growth of regional taxes, although the due exercise of this autonomous tax power requires a reformulation of the general financing system. |
| first_indexed | 2024-03-08T14:30:47Z |
| format | Article |
| id | doaj.art-2389f905ef214a9da563a18a986d1c3c |
| institution | Directory Open Access Journal |
| issn | 1886-2632 |
| language | Catalan |
| last_indexed | 2024-03-08T14:30:47Z |
| publishDate | 2023-12-01 |
| publisher | Institut d'Estudis de l'Autogovern |
| record_format | Article |
| series | Revista d'Estudis Autonòmics i Federals |
| spelling | doaj.art-2389f905ef214a9da563a18a986d1c3c2024-01-12T11:21:18ZcatInstitut d'Estudis de l'AutogovernRevista d'Estudis Autonòmics i Federals1886-26322023-12-013820125110.57645/20.8080.01.14The Non-fiscal Development of Catalonia’s own Non-environmental Taxes: Taxes on Empty Homes, Packaged Sugary Drinks and Non-productive Assets of Legal PersonsIrene Rovira Ferrer0Profesora agregada de Derecho Financiero y Tributario de la Universitat Oberta de Catalunya (España)The taxes created by the Spanish autonomous communities are highly unequal and even non-existent in some cases, despite implying the exercise of their most relevant and complete tax authority. However, due to the limits of this power and the political costs of exercising it, a common feature of these regional taxes is their non-fiscal nature, focusing especially on the environmental field (since neither the State nor local entities had imposed taxes in this regard). Nevertheless, Catalonia has opened a new path for the proliferation of these regional taxes with taxes on empty homes, packaged sugary drinks and non-productive assets of legal persons, which are of special interest after the taxes on the environment implemented by the State (with the corresponding loss of validity of the matching regional taxes). Consequently, after analysing the general configuration of the aforementioned Catalan non-environmental taxes, their positive and negative aspects will be delimited as a way of addressing the potential growth of regional taxes, although the due exercise of this autonomous tax power requires a reformulation of the general financing system.https://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/publicacions/REAF-JSG/REAF_articles/REAF-38-desembre-2023/reaf-38-rovira.pdfown taxescataloniaempty homes taxpackaged sugary drinks taxnon productive assets tax |
| spellingShingle | Irene Rovira Ferrer The Non-fiscal Development of Catalonia’s own Non-environmental Taxes: Taxes on Empty Homes, Packaged Sugary Drinks and Non-productive Assets of Legal Persons Revista d'Estudis Autonòmics i Federals own taxes catalonia empty homes tax packaged sugary drinks tax non productive assets tax |
| title | The Non-fiscal Development of Catalonia’s own Non-environmental Taxes: Taxes on Empty Homes, Packaged Sugary Drinks and Non-productive Assets of Legal Persons |
| title_full | The Non-fiscal Development of Catalonia’s own Non-environmental Taxes: Taxes on Empty Homes, Packaged Sugary Drinks and Non-productive Assets of Legal Persons |
| title_fullStr | The Non-fiscal Development of Catalonia’s own Non-environmental Taxes: Taxes on Empty Homes, Packaged Sugary Drinks and Non-productive Assets of Legal Persons |
| title_full_unstemmed | The Non-fiscal Development of Catalonia’s own Non-environmental Taxes: Taxes on Empty Homes, Packaged Sugary Drinks and Non-productive Assets of Legal Persons |
| title_short | The Non-fiscal Development of Catalonia’s own Non-environmental Taxes: Taxes on Empty Homes, Packaged Sugary Drinks and Non-productive Assets of Legal Persons |
| title_sort | non fiscal development of catalonia s own non environmental taxes taxes on empty homes packaged sugary drinks and non productive assets of legal persons |
| topic | own taxes catalonia empty homes tax packaged sugary drinks tax non productive assets tax |
| url | https://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/publicacions/REAF-JSG/REAF_articles/REAF-38-desembre-2023/reaf-38-rovira.pdf |
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