Navarre´s Fiscal System-Foral System or Common System?
Fecha
2019Versión
Acceso abierto / Sarbide irekia
Tipo
Trabajo Fin de Grado/Gradu Amaierako Lana
Impacto
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nodoi-noplumx
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Resumen
Spain is one of the most decentralized countries of Europe concerning its fiscal structure and capacity.
Not only a high percentage of taxes are ceded to territorial administrations but it also counts with two major tax systems ruling within the country; the foral system and the common system. The coexistence of both systems leads to discussion especially from those who don’t accept the foral s ...
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Spain is one of the most decentralized countries of Europe concerning its fiscal structure and capacity.
Not only a high percentage of taxes are ceded to territorial administrations but it also counts with two major tax systems ruling within the country; the foral system and the common system. The coexistence of both systems leads to discussion especially from those who don’t accept the foral system. This paper carries out an analytical approach by applying the common system in Navarre’s financing system and compares it with its actual one. Its objective is to observe whether there’s an advantageous difference of the foral methodology over the common regime. Fnally, it has been concluded that the solution obtained does not make Navarre’s system as advantageous as it is thought. [--]
Materias
Fiscal System,
Foral or Cupo System,
Common Regime,
Decentralization,
Spanish Autonomous Communities,
Regional Financing
Titulación
Enpresen Administrazio eta Zuzendaritzan Nazioarteko Graduatua / Ekonomian Nazioarteko Graduatua Nafarroako Unibertsitate Publikoan /
Graduado o Graduada Internacional en Administración y Dirección de Empresas / Graduado o Graduada Internacional en Economía por la Universidad Pública de Navarra
Localización
Aparece en las colecciones
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