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Do you know to whom you pay your taxes? The case of decentralised Spain
Social Policy &Administration, Volume 57, Issue 5, Page 770-788, September 2023., 2023 Abstract Surveys show that most citizens are unable to correctly identify the taxes received or the services provided by the different levels of government. This shortcoming represents an obstacle to democratic accountability and for the efficiency gains that the theory of fiscal federalism attributes to fiscal decentralisation be effective. Exploiting
Julio López‐Laborda +2 more
wiley +1 more source
Revista Direito Tributário Atual, 2023 O presente artigo tem a finalidade de apresentar os elementos centrais do perdão de dívida, para em seguida analisar a possibilidade da incidência do PIS/COFINS sobre o crédito que foi, por liberalidade, dispensado pelo credor. Primeiramente, o tema será analisado a partir de uma perspectiva do Direito Privado, para a caracterização do instituto, e ...
Carlos Augusto Daniel Neto +1 more
openaire +1 more source
1028. SALVIA HISPANICA: Lamiaceae
Curtis's Botanical Magazine, Volume 39, Issue 2, Page 359-378, June 2022., 2022 Summary The history and application of the name chia and its scientific equivalent, Salvia hispanica, are outlined. The relationship of S. hispanica with other species known as chia is discussed including those within the genus Salvia and those without. Its native distribution and habitat are described.
John R.I. Wood +3 more
wiley +1 more source
De Excidio Patriae: civic discourse in Gildas’ Britain
Early Medieval Europe, Volume 29, Issue 2, Page 137-160, May 2021., 2021 This article explores the use of civic discourse in Gildas’ De Excidio Britonum. It argues that such language and imagery functioned within a larger dialectical argument that exhorted readers to choose virtue over vice. Gildas assigned the Britons collective moral agency by styling them citizens (cives) of a shared homeland (patria) defined by cities ...
Robert Flierman, Megan Welton
wiley +1 more source
Anuario de Derecho Municipal, 2021 Domingo Jesús Jiménez-Valladolid de L’Hotellerie-Fallois +2 more
openaire +11 more sources
Tributos propios y recargos de las comunidades autónomas [PDF]
, 1992 Publicad
Zornoza Pérez, Juan
core +11 more sources
Economic Inquiry, Volume 58, Issue 4, Page 1874-1893, October 2020., 2020 We wonder whether tax enforcement varies along the economic cycle and aim at answering that question from a positive perspective by means of survey data for the Spanish case (1994–2015). According to a fiscal capacity argument, tax enforcement might be stronger in times of crisis (counter‐cyclical), but if the tax administration prioritizes taxpayers ...
José M Durán‐Cabré +2 more
wiley +1 more source
Revista Gestão em Análise, 2021 O objetivo geral desta pesquisa foi analisar o impacto do Programa Mais Leite Saudável no resultado de uma indústria do setor lácteo da mesorregião dos Campos das Vertentes.
Robert Wiliam Fernandes da Silva +3 more
doaj +1 more source
Liminar: Estudios Sociales y Humanísticos, 2013 Este trabajo analiza la organización hacendística de la provincia de Chiapa durante los siglos XVI y XVII para entender el desarrollo de la administración local y cómo se tejieron las relaciones entre los grupos de poder.
Ana María Parrilla Albuerne
doaj +3 more sources