Estado actual y perspectivas de futuro de la potestad autonómica para crear impuestos propios

Despite their relevance as a source of funding and their chaotic proliferation in recent times, the revenue from the power of Autonomous Communities to create their own taxes is almost testimonial. The regulation of these taxes, scattered and confused, has become a source of multiple legal and polit...

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Bibliographic Details
Main Author: Irene Rovira Ferrer
Format: Article
Language:Catalan
Published: Institut d'Estudis de l'Autogovern 2016-10-01
Series:Revista d'Estudis Autonòmics i Federals
Subjects:
Online Access:http://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/Publicacions/REAF/REAF-articles/REAF-24-octubre-2016/_reaf24_rovira.pdf