Aspectos prácticos de las profesiones en el ámbito de la fiscalidad [PDF]
IDP, 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
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The Resolution of Horizontal Competition Conflicts in the Regional State, Especially in Financial Matters [PDF]
Revista 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
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Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes [PDF]
Revista 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
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The Development of Ecological Taxes of Autonomous Communities [PDF]
Revista 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
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Critical Reflections on the Autonomous Liquidity Fund after a Decade of Validity (2012-2022) [PDF]
Revista 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
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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]
Revista 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
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The Delegation of the Application and Revision of Taxes Ceded to the Autonomous Communities: Assessment and Perspectives [PDF]
Revista d'Estudis Autonòmics i Federals, 2023 The paper deals with several current issues related to the transfer to the autonomous regions of the competences for the application of fully assigned taxes.
Eva María Cordero González
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Régimen tributario del software de facturación de empresarios y profesionales
IDP, 2022 En la lucha contra la producción, comercialización, uso o simple tenencia de programas y sistemas informáticos que permitan la manipulación u ocultación de datos contables, de facturación y de gestión de empresarios y profesionales, se ha introducido en
Rafael Oliver Cuello
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Democracia y jóvenes, una aproximación desde las cooperativas
Revista de Estudios Cooperativos, 2014 El trabajo aborda las relaciones entre el cooperativismo y los jóvenes y, más concretamente, entre algunos principios cooperativos y los jóvenes. Se incide en las relaciones entre un valor cooperativo y los jóvenes, si bien se puede considerar que se ...
Alberto Atxabal Rada
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Revista Vasca de Administración Pública, 2022 This paper argumentation relies on the connecting pointsregarding nexus established in the Basque Economic Agreement and theirinterpretation by the Economic Agreement Arbitration Board throughout theirresolutions.
WALESKA SIGÜENZA TAMAYO +1 more
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