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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%
100% income tax
VAT (value added tax)
vehicle registration tax
succession duties and gift 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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