The Basque Fiscal System
History, Current Status, and Future Perspectives
Joseba Agirreazkuenaga, Eduardo Alonso Olea
The abolitionist crisis of the Foral constitutional Law in 1876 was a new legal challenge and, in spite of political-juridical weakness, the inertia of the management of public finances prompted the provisional and transitory agreement in taxation for their integration in the Spanish Concierto Ecónomico (hereafter in this book, this is translated as “Economic Agreement”). But the “Agreement” became a new category for regulating the fiscal agreement between the state and the Basque provinces. In the final third of the nineteenth century the public economy acquired even greater relevance in society as a whole.