The activity is based on the study of the application of current territorial legal systems and the problematic of procedures, both from the revenue and expenditure side.

• Law 34/2015 substantially modified all the titles of the General Tax Law, applicable to the Local Treasury. Currently pending approval are the Royal Decrees amending all the Regulations implementing the LGT. Likewise, the new Laws 39/2015 and 40/2015 on Common Administrative Procedure and the Legal Regime of Public Administrations require significant changes to be made to the framework of action of Local Bodies in their relations with citizens, which also affect the tax sphere.
• In recent years, the volume of conflict in relation to local taxes has increased notably, in different dimensions:​
  • correspondence of the Tax Ordinances to the Constitution, LGT and the LHL. 
  • procedures for the drafting and approval of said Ordinances.
  • acts of local tax management
• The tax control and debt recovery strategies of the regional and local tax authorities are far removed from those designed and successfully implemented by the Tax Agency at the national level.
• On the other hand, at this time of climate change, it is necessary to develop research applied to various simultaneous objectives: combining tourism promotion with sustainable development that preserves the environment as an intrinsic value, the search for new municipal financing formulas that pursue the aforementioned aims and an increase in the financial sufficiency of Local Corporations in covering the cost of services. In Spain there are still few pioneering experiences in this direction, but in the comparative sphere it is possible to look at the solutions applied in environments with similar geographical and tourist singularities. The aim is to project the potential of taxes as fundamental mechanisms to advance in two directions: ​
  • on the one hand, overcoming the endemic scenarios of financial insufficiency of Local Corporations;
  • on the other, the suitability of local public action, as the level of government closest to the citizen and on which the objective of safeguarding and improving the idiosyncrasy and values of the municipality operates at the forefront.
• Finally, equality between men and women as well as transparency and good governance must be taken into account when complying with the requirement of fairness in public spending. It is therefore necessary to analyse and propose the general regulatory framework for participatory budgeting and gender budgeting. Indeed, the linking of public spending to objective principles of material justice is an unavoidable requirement. The principle of justice in public spending becomes the material substratum of the obligation of all Public Administrations to draw up their budgets with a gender perspective, since it must be clear that in order to achieve equality, the material justice proclaimed in the Constitution, budgets must be drawn up with a gender perspective, which in no way implies allocating more resources to programmes or actions aimed at women, but only a different way of analysing and drawing up traditional budgets, an action which underlies the achievement of objectives of economic effectiveness and efficiency. But it is not only the public expenditure side, both public income and expenditure, which must be analysed from a gender perspective in order to achieve the financial justice to which they must be directed by constitutional mandate.

Collaborator

Fernando Hernandez Guijarro - Universitat Politècnica de València (Valencia) 
Ana María Lopaz Pérez - Florida Universitaria (Valencia)