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“Thesis” Collection

The Doctoral Theses on the Regional Treasury collection aims to combine the objective to which all researchers aspire, which is the dissemination of their analyses, studies and reflections, with the determined desire to open up a new avenue for the dissemination of up-to-date studies on the Regional Treasury.

La Administración Fiscal del Señorío de Vizcaya (1630-1804)
Author: LÓPEZ ATXURRA, Rafael
This work began as a research project and was defended as a doctoral thesis at the University of Deusto in 1991, having obtained the highest qualification. How did public expenditures and revenues work in the classical forality stage? What was the position of the Monarchy and the Haciendas Forales? The research contained in this volume answers these questions.

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La fiscalidad del Derecho Civil Foral del País Vasco
Author: ATXABAL RADA, Alberto
This work analyzes foral civil law from a tax perspective. It does not focus on a specific civil institution or a specific tax, but rather studies the relationship between taxation and foral civil law in its entirety. This doctoral thesis was defended in 1999 at the Faculty of Law of the University of Deusto, obtaining the highest qualification and, far from being limited to a purely theoretical study, it has given support to the processing and approval by the General Assembly of Bizkaia, of the Norma Foral 7/2002, of October 15, of adaptation of the tax system of the Historical Territory of Bizkaia to the peculiarities of the foral civil law of the Basque Country in order to introduce the necessary modifications to guarantee its use and consolidation.

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La defensa jurídica de un derecho histórico paradigmático: el Concierto Económico vasco
This work, after analyzing the historical evolution of the forality, and more specifically the evolution of the Basque Economic Agreement, focuses its study on the legal defense of the institution carried out by the Basque institutions, mainly in two decisive areas, namely, the material and the procedural spheres. With regard to the first of the mentioned areas, that is to say, with respect to the material field, the analysis carried out in the work has been focused on the defense of the regulatory framework of the Corporate Tax, while with regard to the procedural field, the study of the Organic Law 1/2010, of February 19, 2010, has been the center of the same.

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Nationalist Politics and Regional Financing Systems in the Basque Country and Catalonia
Author: GRAY, Caroline
The study investigates the different regional financing systems in force in the Spanish state since the transition as a significant factor in the evolution of the political strategy of nationalist parties and, in particular, of Convergência i Unió in Catalonia and EAJ-PNV in the Basque Country.

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