Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes

Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes

The purpose of this article is to provide a contrast between two tax resources in the autonomous financing system, namely, assigned taxes and tax surcharges, from the perspective of the principles of financial autonomy and fiscal co-responsibility. The hypothesis is based on the idea that surcharges...

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Bibliographic Details
Main Author: José Antonio Fernández Amor
Format: Article
Language:Catalan
Published: Institut d'Estudis de l'Autogovern 2023-12-01
Series:Revista d'Estudis Autonòmics i Federals
Subjects:
autonomic public finance
fiscal policy
fiscal co-responsibility
assigned taxes
tax surcharges
tax legislation
Online Access:https://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/publicacions/REAF-JSG/REAF_articles/REAF-38-desembre-2023/reaf-38-fdz-amor.pdf

Internet

https://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/publicacions/REAF-JSG/REAF_articles/REAF-38-desembre-2023/reaf-38-fdz-amor.pdf

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