期刊名称：FORO. Revista de Ciencias Jurídicas y Sociales, Nueva Época
印刷版ISSN：1698-5583
出版年度：2006
期号：3
页码：329-370
语种：Spanish
出版社：Marcial Pons
摘要：It is necessary to put fiscal federalism in the context of the social and democratic constitutionalism. Wherever it is noted that there is no representation without the possibility to exert normative tax competencies and that the coordination amongst several levels of government leads in practice to executive federalism, we should search new fair and efficient formulae, critically reviewing the rationality of the currently existing ones. These mechanisms of co-ordination should still allow the Parliament to create the taxes, and be fully respectful with the peculiarities in the course of the legislative procedure. Both, the Regional finance and the participation of the Autonomous Communities in the design of Financial and Tax Law in the European Union are a good testing-ground to start working in the proposed task.
关键词：Co-ordination; Administrative cooperation; Solidarity; Institutional loyalty; Public Finance; Regional finance; Tax-sharing; Rule-making procedure; European Union; Fiscal federalism
