In Spain, the system of revenue assignments at the sub-national level of government is characterized by an asymmetry between two groups of Autonomous Communities: Those under a  “common” regime applied to all Autonomous Communities and a special regime ruling the case of the Basque Country and Navarre. the so-called «foral territory. This text focuses on  the Catalan government ́s claim in favor of a fiscal pact and analyses briefly the general lines of what should be the basis of a future fiscal reform in Spain.

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