Results 1 to 10 of about 255,088 (180)

Aspectos prácticos de las profesiones en el ámbito de la fiscalidad [PDF]

open access: yesIDP, 2014
El 10 de octubre de 2014, los Estudios de Derecho y Ciencia Política de la UOC, en el marco del máster universitario de Fiscalidad, organizaron la «VI Jornada sobre problemas actuales de fiscalidad.
Ana Maria Delgado
doaj   +3 more sources

Tendencias del Derecho financiero y tributario (2002) [PDF]

open access: yes, 2002
El sistema tributario ha sido objeto de numerosas reformas que favorezcan la política económica del país al servicio de los fines constitucionales (el empleo, la familia, la vivienda), así como a mejorar la gestión tributaria mediante la introducción de las nuevas tecnologías.
Romero Villegas, Concepción
openaire   +4 more sources

Derecho Constitucional y Derecho Financiero [PDF]

open access: yesCuadernos de la Facultad de Derecho, 1982
Ramallo Massanet, Juan
openaire   +3 more sources

The Resolution of Horizontal Competition Conflicts in the Regional State, Especially in Financial Matters [PDF]

open access: yesRevista d'Estudis Autonòmics i Federals, 2023
The unconstitutionality appeal is not valid to resolve conflicts that may arise between autonomous communities against laws and norms with the force of law issued by themselves.
Clemente Checa González
doaj   +1 more source

Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes [PDF]

open access: yesRevista d'Estudis Autonòmics i Federals, 2023
The purpose of this article is to provide a contrast between two tax resources in the autonomous financing system, namely, assigned taxes and tax surcharges, from the perspective of the principles of financial autonomy and fiscal co-responsibility.
José Antonio Fernández Amor
doaj   +1 more source

The Development of Ecological Taxes of Autonomous Communities [PDF]

open access: yesRevista d'Estudis Autonòmics i Federals, 2023
After four decades of regional taxes, it is time to take stock. Despite the fact that regional taxes are the most refined manifestation of tax autonomy of an autonomous community, reality shows that the current situation suffers from excessive taxes ...
Luis Manuel Alonso González
doaj   +1 more source

Derecho financiero internacional: historia, estado actual y perspectivas de desarrollo

open access: yesDíkaion, 2015
Este artículo hace un acercamiento a los diferentes conceptos del derecho financiero internacional; examina el papel que desempeña en el mantenimiento del orden del sistema financiero mundial.
Mikhail A. Shapovalov
doaj   +5 more sources

Presentación

open access: yesDocumentación Administrativa, 2023
Introducción del número.
Ricardo Rivero Ortega   +1 more
doaj   +1 more source

Critical Reflections on the Autonomous Liquidity Fund after a Decade of Validity (2012-2022) [PDF]

open access: yesRevista d'Estudis Autonòmics i Federals, 2023
Ten years after the establishment of the Autonomous Liquidity Fund (FLA) as an additional financing mechanism through which the State tried to ensure the financial viability of the autonomous communities, numerous criticisms continue to be raised ...
Aurora Ribes Ribes
doaj   +1 more source

The Non-fiscal Development of Catalonia’s own Non-environmental Taxes: Taxes on Empty Homes, Packaged Sugary Drinks and Non-productive Assets of Legal Persons [PDF]

open access: yesRevista d'Estudis Autonòmics i Federals, 2023
The taxes created by the Spanish autonomous communities are highly unequal and even non-existent in some cases, despite implying the exercise of their most relevant and complete tax authority.
Irene Rovira Ferrer
doaj   +1 more source

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