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Research Collection

The aim of the Research Collection is to complement the Thesis Collection with the aim of disseminating innovative and high quality scientific contributions by scholars on specific aspects of the Economic Agreement from different perspectives and approaches. In addition to the publication and free dissemination of the research works on the web, and in order to promote the participation in this new collection, Ad Concordiam offers different kinds of rewards to the contributors.

TICKETBAI: NEW FORMAL TAX OBLIGATION OF THE BASQUE HISTORICAL TERRITORIES
Author: PAGOLA BALDA, Xabier
The Ituna Prize for the best Final Degree Project 2022, the work analyses the new tax obligation TicketBAI, which will oblige natural and legal persons carrying out economic activities in the Basque Historical Territories to use invoicing software that complies with a series of legal and technical requirements. Thanks to this system, the main objective of which is to combat tax fraud, the Regional Tax Authorities will receive invoices or supporting documents for economic operations in real time, which will facilitate the control of economic activities. In return, taxpayers will find it easier to comply correctly with their tax obligations, while the recipients of the invoices or supporting documents will be able to verify that the entrepreneurs or professionals have declared the supplies of goods or services to the tax authorities.

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THE DYNAMIC BALANCE OF THE QUOTA AND BUDGETARY STABILITY IN THE ECONOMIC AGREEMENT: A PROPOSAL FOR AN IMPROVEMENT OF THE QUOTA UPDATING FORMULA
Author: ZAPIRAIN GOROSTEGI, Alexander
Ituna Award to the best Master Thesis 2022, the research deals with the financial relations of the Economic Agreement. As a global financing system, the Economic Agreement must participate in all the sources of financing, both concerted and non-concerted. For this purpose, the Economic Agreement does not have at present an updating instrument to reflect, during the years of the five-year period, a deviation of the State deficit in the calculation of the Quota. The paper proposes to provide a formula to achieve a real dynamic balance, based on the current methodology foreseen in the current Quota Law for the case of variations in assumed competences.

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Knowledge and opinion about the Basque Economic Agreement amongst the students at the University of the Basque Country: results of the Ituna 2021 survey
Author: ERKOREKA, Mikel, GARRO, Jon y GARCÍA RABADÁN, Jonatan
Researchers from the Ituna Center for Basque Economic Agreement and Fiscal Federalism Studies have conducted a survey to evaluate the level of knowledge and analyse the opinion on the Economic Agreement and the Basque tax system among the students of the University of the Basque Country (UPV/EHU).

In spite of the Basque Economic Agreement’s relevance as the main instrument for financing Basque self-government and the welfare state in the Basque Country, the sociological studies realized to date show that a considerable portion of the Basque population is unaware of the details and principles of its system of financing. With the aim of deepening the work of these earlier studies and determining the reason for this lack of knowledge of the question amongst Basque citizens, Ituna decided to study the level of knowledge and opinions about the Economic Agreement and the Basque tax system amongst university students. Similarly, this initiative also aims to evaluate the results of the Basque educational system in teaching students about matters related to the Economic Agreement and tax education.

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Foral Tax Autonomy On Corporate Income Tax And European Harmonization
Author: MONTES, Andoni
The challenges posed by international tax evasion and the stability of the Eurozone require more intensive tax harmonization. The proposed Common Consolidated Corporate Tax Base (CCCTB) is a step in this direction. However, five tax jurisdictions coexist in Spain, which obliges the European Union to involve the territories and regions with competences in this area, in order to respect their fiscal sovereignty and guarantee the legitimacy of their policies. This paper analyzes the compatibility of foral autonomy in the field of corporate income tax and its harmonization at the EU level, and proposes the improvement of the participation of the foral territories in the decision-making processes of the European Union as a solution.

BIO:
Andoni Montes is a researcher at the Complutense Institute of International Studies. He studied Economics and Law at the Universidad Rey Juan Carlos and later took postgraduate courses in Economic Policy at the University of Utrecht (The Netherlands) and the London School of Economics and Political Science (UK). His areas of research focus on federalism, fiscal policy and welfare systems.

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