commission on fiscal imbalance 合集

The generalitat de catalogne has proposed on its own

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Unformatted text preview: s, in 1991 and 1996, officials succeeded only in establishing participation in a single tax, i.e. income tax. Today, the tax basket includes: — — — — — — — — — — — 3. 33% 35% 40% 40% 40% 100% 100% 100% 100% 100% 100% income tax VAT (value added tax) tobacco tax alcohol tax hydrocarbon tax energy tax vehicle registration tax succession duties and gift tax capital tax patrimony transmission tax and tax on documented legal acts gambling tax INCREASE IN THE SUFFICIENCY OF RESOURCES (ECONOMIC SUFFICIENCY), WHICH REDUCES THE FINANCIAL DIFFERENTIAL IN RELATION TO THE STATE First, when the model was negotiated, all of the autonomous communities obtained more extensive resources from the central government. 224 Commission on Fiscal Imbalance Second, from the standpoint of changes in the tax basket, additional resources are obtained every time that changes in the basket exceed nominal GDP. Third, increased resources were obtained with respect to participation in specific health funds, to offset expenditures stemming from temporary illness-related work stoppages and expenditures in respect of displaced and non-resident persons and the possibility of implementing the retailer phase on fuels with a finalistic character for health. Fourth, the funding of jurisdictions in the realm of security (autonomous police), which did not obtain sufficient funds with the transfer of jurisdiction, was reviewed. The overall enhancements for the period 2002-2006 will generate additional revenues of US$4.3 million. 4. BROADER JOINT RESPONSIBILITY FOR TAXATION INCREASES THE CAPACITY OF THE PARLIAMENT OF CATALONIA TO LEGISLATE IN RESPECT OF TAXES PAID BY CATALANS AND THE ACTIVE PARTICIPATION OF THE AUTONOMOUS COMMUNITIES IN THE MANAGEMENT OF THE TAX AGENCY. The new funding agreement maintains the legislative power that existed prior to 2002 and broadens it in terms of the taxes transferred and attributes new legislative power governing all of the taxes in which it is starting to participate. The transfer to the autonomous communities of legislative power over the new taxes transferred and the broadening of such power with respect to the taxes already transferred means the recognition of an autonomous sovereignty that allows the communities in question to regulate tax revenues and to engage in active fiscal policies for the social, cultural or economic promotion of each region or nationality. The transfer of jurisdiction over legislative power is being integrated into the European model while complying with the harmonized directives of the European Union, whose objective is to make intra-State transactions more efficient and increase transparency between member States. The Generalitat de Catalogne has proposed, on its own, the transfer of the tax agency, that the Generalitat act as the sole administration in Catalonia with regard to taxation and that it collect all of the State taxes paid to Catalonia. The proposal is constitutional and statutory. The Basque and Navarre economic agreements apply it. Although the demand has not been fully met, the e...
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This note was uploaded on 03/06/2013 for the course ECON 220 taught by Professor Paulo during the Spring '13 term at University of Liverpool.

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