Access and enjoy the
Complete publications

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.

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.

Download complete pdf
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.

Download complete pdf (50 Pages)