La interminable historia de la corresponsabilidad fiscal

Zusammenfassung

From the beginning of the decentralization process in Spain, attaining a high degree of tax autonomy of the subcen - tral governments (Autonomous Communities) was an important feature of the regional finance. Since 1997, the Autonomous Communities have taxing powers to set rates or to grant tax allowance or reliefs on the ceded taxes (personal income tax, inheritance tax, wealth tax), as well as the capacity to introduce their own taxes. Removing the soft budget constraint is an important issue to induce the subcentral governments to assume an active role in the tax policy. Since the 2008 economic crisis, the experience shows that regional governments have taken different tax measures to increase resources and improve budget stability