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

Abstract

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 uneven use of the exercise of their regulatory capacity, and that this exercise does not substantially alter the configuration of their revenue.