Resumen de Capacidade normativa: Un exercicio que pon en forma ás facendas autonómicas?

Araceli de los Ríos Berjillos, Marta de Vicente Lama, Juan María Muñoz Tomás

• galego

  A partir da construción de índices analízase o diferente grao de exercicio das competencias normativas sobre tributos cedidos nas CCAA de réxime común. A metodoloxía empregada permite identificar diferenzas existentes entre rexións con respecto á repercusión ou impacto do exercicio da capacidade normativa sobre os beneficios fiscais e, asemade, permite analizar a estabilidade da representatividade dasfiguras tributarias no período de estudo 2012-2014. As análises indican que as CCAA realizaron un uso intenso malia que dispar da capacidade normativa cedida, pero que este exercicio non altera substancialmente a súa estrutura de ingresos, polo que pouco contribúe á configuración dunha facenda autonómica propia.

• English

  In this paper several indexes are designed with the purpose of assessing the existing differences between the Autonomous Communities of Spain as far as exercising their assigned regulatory capacity on taxes. The methodology used in the analysis allows the identification of differences between regions in terms of the impact of the exercise of regulatory capacity on tax benefits and it also allows the analysis of the stability of the representativeness of different taxes throughout the period 2012- 2014. The results indicate that the Spanish Autonomous Communities have made an intensive but unevenuse of the exercise of their regulatory capacity, and that this exercise does not substantially alter the configuration of their revenue.