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BULERIA
Part of book or chapter of book . 2024
Data sources: BULERIA
BULERIA
Book
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La compensación a los Ayuntamientos por el establecimiento de beneficios fiscales en los tributos locales: la jurisprudencia del Tribunal Supremo

Authors: Vaquera García, Antonio;

La compensación a los Ayuntamientos por el establecimiento de beneficios fiscales en los tributos locales: la jurisprudencia del Tribunal Supremo

Abstract

[ES] La hacienda local en nuestro país ha venido sufriendo desde siempre una endémica situación de insuficiencia de recursos disponibles para los Entes Locales. Hoy en día, los objetivos y los resultados siguen siendo parecidos ya que, a pesar de la importancia de los tributos propios locales y de otros ingresos, la dependencia de transferencias y subvenciones obtenidas de otros entes resulta indispensable para la actividad financiera local. Máxime en los tiempos actuales (verano de 2024) en los que continúa una época de incertidumbre económica a nivel internacional que repercute en un menor movimiento de la economía en general y, por ende, de recursos para las Administraciones públicas en particular.

Country
Spain
Related Organizations
Keywords

Derecho Financiero y Tributario, Derecho, 56 Ciencias Jurídicas y Derecho, Tribunal Supremo, Ayuntamientos, Beneficios fiscales, 5605.06 Derecho Fiscal, Tributos locales

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green