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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| 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-fdz-amor.pdf |
| _version_ | 1797356712348352512 |
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| author | José Antonio Fernández Amor |
| author_facet | José Antonio Fernández Amor |
| author_sort | José Antonio Fernández Amor |
| collection | DOAJ |
| description | 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 offer a different quality of the aforementioned principles, which is not provided by assigned taxes. It is confirmed after analysing their respective legal frameworks that autonomous surcharges allow autonomous communities to achieve fiscal autonomy and co-responsibility that is not dependent on transfers from the State as assigned taxes. Their use would enable to change from the methodology of the succession of financing models followed up to this point to a consolidated territorial financing system. |
| first_indexed | 2024-03-08T14:31:31Z |
| format | Article |
| id | doaj.art-e9ab28b853ff4cf397b12941a9e777a5 |
| institution | Directory Open Access Journal |
| issn | 1886-2632 |
| language | Catalan |
| last_indexed | 2024-03-08T14:31:31Z |
| publishDate | 2023-12-01 |
| publisher | Institut d'Estudis de l'Autogovern |
| record_format | Article |
| series | Revista d'Estudis Autonòmics i Federals |
| spelling | doaj.art-e9ab28b853ff4cf397b12941a9e777a52024-01-12T11:33:43ZcatInstitut d'Estudis de l'AutogovernRevista d'Estudis Autonòmics i Federals1886-26322023-12-013813517610.57645/20.8080.01.12Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned TaxesJosé Antonio Fernández Amor0Catedrático de Derecho Financiero y Tributario de la Universitat Autònoma de Barcelona (España)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 offer a different quality of the aforementioned principles, which is not provided by assigned taxes. It is confirmed after analysing their respective legal frameworks that autonomous surcharges allow autonomous communities to achieve fiscal autonomy and co-responsibility that is not dependent on transfers from the State as assigned taxes. Their use would enable to change from the methodology of the succession of financing models followed up to this point to a consolidated territorial financing system.https://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/publicacions/REAF-JSG/REAF_articles/REAF-38-desembre-2023/reaf-38-fdz-amor.pdfautonomic public financefiscal policyfiscal co-responsibilityassigned taxestax surchargestax legislation |
| spellingShingle | José Antonio Fernández Amor Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes Revista d'Estudis Autonòmics i Federals autonomic public finance fiscal policy fiscal co-responsibility assigned taxes tax surcharges tax legislation |
| title | Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes |
| title_full | Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes |
| title_fullStr | Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes |
| title_full_unstemmed | Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes |
| title_short | Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes |
| title_sort | tools to achieve autonomy and co responsibility in autonomous financing comparing tax surcharges and assigned taxes |
| topic | autonomic public finance fiscal policy fiscal co-responsibility assigned taxes tax surcharges tax legislation |
| url | 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 |
| work_keys_str_mv | AT joseantoniofernandezamor toolstoachieveautonomyandcoresponsibilityinautonomousfinancingcomparingtaxsurchargesandassignedtaxes |