Regulatory constitutional competences in taxation: The canary islands’economic and fiscal regime in Spain
This research work is based on the study of the transition process of the integration of the Canary Islands in the European Economic Community, also including the historical principles of the Economic and Fiscal Regime and its evolution, with the main objective of analyzing and identifying the modif...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2022 |
| País: | España |
| Institución: | Universidad Miguel Hernández de Elche |
| Repositorio: | REDIUMH. Depósito Digital de la UMH |
| OAI Identifier: | oai:dspace.umh.es:11000/29004 |
| Acceso en línea: | https://hdl.handle.net/11000/29004 |
| Access Level: | acceso abierto |
| Palabra clave: | Economic and Fiscal Regim European Union indirect taxe import tax incentive Régimen Económico Fiscal Unión Europea impuestos indirectos importaciones incentivo fiscal CDU::3 - Ciencias sociales::34 - Derecho |
| Sumario: | This research work is based on the study of the transition process of the integration of the Canary Islands in the European Economic Community, also including the historical principles of the Economic and Fiscal Regime and its evolution, with the main objective of analyzing and identifying the modifi-cations in the main law that regulates it and check its evolution and identify the areas that have been most affected, determining the effectiveness and contribution of current tax incentives in achieving the objectives for which they were designed within the powers regulated by the Spanish Constitution . The consolidation of its special economic situation within the Spanish internal order facilitated by community recognition in the evolution of the special economic situation of the Canary Islands will be highlighted, and that for its development it is necessary to study the economic situation of the Canary archipelago and to know the essential needs of trade with other regions. Additionally, indirect taxes such as the IGIC and the AIEM, subject to imports of goods in the Canary archipelago, will be analyzed. |
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