La presión fiscal efectiva (Análisis jurídico-económico)

ZUBIRI, Ignacio

Publication year:

2002

Publication place:

Donostia-San Sebastián

ISBN:

84-8419-900-2

ISSN:

1138-8552

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Summary

The Economic Settlement, both in the field of financial relations as well as in the area of fiscal autonomy, has reached notable results. In the area of fiscal autonomy, the Settlement has been translated into the collection of all the essential taxes in the fiscal system by the Diputations. In financial terms, the Settlement has also been very important. The Settlement determines the quota and implicitly determines the amounts the Historical Territories are to keep, that is to say, what is collected minus what is to be paid to the State.