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  • 标题:Mecanismos de coordinación legislativa entre Haciendas territoriales
  • 本地全文:下载
  • 作者:María Amparo Grau Ruiz
  • 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
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