IDEAS home Printed from https://ideas.repec.org/a/ekz/ekonoz/1991103.html
   My bibliography  Save this article

Una aproximación a la política tributaria del País Vasco durante el actual concierto económico

Author

Listed:
  • Ignacio Valdivieso

    (Jefe de Administración Tributaria. Departamento de Hacienda y Finanzas del Gobierno Vasco)

Abstract

The approval of the Gernika Statute allowed the appearance of common institutions of the Basque Autonomous Community. This fact changed the tradicional configuration of the tributary power in this Communitv. The present work tries to reflect, briefly, this change of situation, its evolution during ten years of validity of the current Economic Concierto and also the difficulties of its application appeared with time. On the other hand, it presents the configuration of the General Tributary System of the Basque Country as sum of the Tributary Systems of the Historical Territories and of the General Treasury of the Basque Country, showing the relationship between them. Nevertheless the analysis of this article does not finish in this period, and some basic proposals are introduced, outlining the Tax policy of the Basque Country in the near future.

Suggested Citation

  • Ignacio Valdivieso, 1991. "Una aproximación a la política tributaria del País Vasco durante el actual concierto económico," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 19(01), pages 54-79.
    • Handle: RePEc:ekz:ekonoz:1991103
    as

    Download full text from publisher

    File URL: http://www.ogasun.ejgv.euskadi.eus/r51-k86aekon/es/k86aEkonomiazWar/ekonomiaz/downloadPDF?R01HNoPortal=true&idpubl=15®istro=207
    File Function: complete text
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Pedro Larrea, 1991. "El modelo financiero del concierto económico," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 19(01), pages 34-53.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      More about this item

      Keywords

      Política tributaria de la CAPV; concierto económico; fiscalidad autnómica;
      All these keywords.

      JEL classification:

      • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
      • H2 - Public Economics - - Taxation, Subsidies, and Revenue
      • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
      • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
      • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

      Statistics

      Access and download statistics

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ekz:ekonoz:1991103. See general information about how to correct material in RePEc.

      If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

      If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Iñaki Treviño (email available below). General contact details of provider: https://edirc.repec.org/data/debages.html .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.