Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes

• Published in: Revista d'estudis autonòmics i federals no. 38; pp. 135 - 176
• Main Author: José Antonio Fernández Amor
• Format: Journal Article
• Language: Catalan
• Published: Institut d'Estudis de l'Autogovern 01-12-2023
• Subjects: assigned taxes; autonomic public finance; fiscal co-responsibility; fiscal policy; tax legislation; tax surcharges
• ISSN: 1886-2632; 1886-2632
• DOI: 10.57645/20.8080.01.12

The purpose of this article is to provide a contrast between two tax resources in the autonomous financing system, namely, assigned taxes and tax surcharges, from the perspective of the principles of financial autonomy and fiscal co-responsibility. The hypothesis is based on the idea that surcharges offer a different quality of the aforementioned principles, which is not provided by assigned taxes. It is confirmed after analysing their respective legal frameworks that autonomous surcharges allow autonomous communities to achieve fiscal autonomy and co-responsibility that is not dependent on transfers from the State as assigned taxes. Their use would enable to change from the methodology of the succession of financing models followed up to this point to a consolidated territorial financing system.