REGIONAL FINANCING AND FISCAL CO-RESPONSIBILITY IN SPAIN
REGIONAL FINANCING AND FISCAL CO-RESPONSIBILITY IN SPAIN

Author(s): Jarosław Marczak
Subject(s): National Economy, Economic policy, Government/Political systems, Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: Fiscal co-responsibility; autonomous communities; taxes and tax system; regional government in Spain; decentralisation of public finance;
Summary/Abstract: Modern democratic states have similar political foundations, apply similar economic solutions and pursue similar economic and social goals. International institutions and international agreements, such as the European Union, have a special effect on them. Although certain areas of social and economic life gravitate towards unification, particular EU member states have maintained their unique character and continue to use their specific solutions, frequently years old and perfected as long, that determine the states’ individuality and identity.

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