Non Tax Income for the State. The case of Spain (Enviado, pendiente de respuesta)

Abstract

1. Resumen 2. Visión general de los ingresos públicos en España a. España: país, comunidades autónomas y ayuntamientos b. La Hacienda Pública Española c. Concepto de ingresos públicos d. Criterios de clasificación 3. Principales fuentes de ingresos públicos no impositivos 4. Legislación y regulación para administración de ingresos públicos no impositivos 5. Procedimiento de recolección de ingresos públicos no impositivos 6. Análisis de la administración de ingresos públicos no impositivos. Casos de estudio 7. Conclusiones 8. Referencias

This paper presents an overview of the public revenues in Spain and their classification criteria in history. Non-taxation revenue for a state includes a wide and diverse number of income sources, being difficult to find an homogeneous definition across different countries. Examples of non-tax revenue could be fees charged for the provision of public services, income from financial assets and government property and international funds (i.e. EU funds). Tax revenue represent close to ninety percent as an average in EU countries. In this paper, we perform two type of analysis: (i) Analysis based on National Accounts (ESA 2010) during the period 1995-2017, and (ii) Analysis based on several Case Studies.