Ituna Center develops three main research lines
The Economic Agreement and the Basque Tax System
The Basque Economic Agreement
The Basque Economic Agreement is an institution that regulates financial and tax relations between the Basque Autonomous Community and the Spanish State, based on the Basque Country’s historical rights. Along with the Navarrese Economic Arrangement, it is an exception within the system of regional financing in Spain, as other regions are funded through a common system. Additionally, due to the tax and financial autonomy it grants, the Economic Agreement is unique in Europe. Therefore, this institution’s understanding largely depends on the knowledge we have of it, making it a key research focus of this center.
The Navarrese Economic Arrangement
The Economic Arrangement is the financial system of Navarre, based on its constitutionally protected historical rights. Like the Basque system, it guarantees a level of tax and financial autonomy unparalleled elsewhere. Therefore, the Archive includes this institution as part of its research lines.
The Provincial Tax Authorities
The Provincial Tax Authorities are institutions responsible for tax collection in the Basque Autonomous Community and Navarre, consisting of four tax authorities: Bizkaia, Gipuzkoa, Araba, and Navarre. Thanks to the Basque Economic Agreement and Navarrese Arrangement, they have significant tax-related powers, making them essential tools for the fiscal and financial systems of the Basque Country and Navarre, and a focus of the center’s study.
The Basque Tax System: Tax and Budgetary Policy of the Basque Public Sector
The center focuses on studying the Basque tax system, which contributes to defining Spain’s tax system as a federal one due to the fiscal autonomy granted to the Basque Autonomous Community. This area provides a multidisciplinary research source, covering economic, financial, legal, and historical aspects. The combination of these fields offers a broad view of the challenges of the Basque tax system and helps expand understanding.
Fiscal Decentralization and Comparative tax systems
Theory of Fiscal Federalism: Fiscal and Financial Decentralization
The fiscal and financial autonomy enjoyed by the Basque Country and Navarre is owed to the institutions of the Economic Agreement and the Economic Arrangement. This allows the Spanish system to be identified, in comparative terms, as an example of fiscal federalism. The study of this system is one of the center’s main research focuses.
Spanish Regional Financing System
In Spain, the Economic Agreement exists alongside two other financing systems: the Navarrese Economic Arrangement, which shares similar features with the Basque system, and the common regime based on the Organic Law of Regional Financing (LOFCA), which governs other autonomous communities.
European Union and the Process of European Fiscal and Economic Integration: Analytical Comparison of Tax Systems
The tax and financial autonomy guaranteed by the Economic Agreement is constrained by the European Union’s fiscal and economic integration processes, which have at times affected tax structures and economic policies in the Basque Country. Therefore, understanding this integration process is crucial when analyzing the Economic Agreement.
Study of Public Institutions and Political Elites
Prosopography or Collective Biography of Actors: Social Groups, Political Elites, and Public Administrators
The political dimension of the Economic Agreement must be considered to fully understand its significance. Ultimately, beyond being a technical institution, it involves political agreements. Understanding these agreements and the key actors behind them helps clarify the broader implications of the Basque Economic Agreement.
Analysis and Evolution of Representative Assemblies, Parliaments, and Public Institutions
The sustainability of the Basque Economic Agreement is largely due to the development of public institutions and the evolution of representative assemblies. A detailed analysis of these institutions brings us closer to a general understanding of this unique system.
Researchers of the Ituna Center for Basque Economic Agreement and Fiscal Federalism Studies
Meet Our Researchers and Collaborators
Ituna Center has a team of permanent researchers and external collaborators. These individuals work towards fulfilling the Center’s goals in line with its research lines. In this way, knowledge of the Basque Economic Agreement and Provincial Tax Authorities, as well as the Basque tax system, is expanded through their scientific output and participation in seminars and a variety of outreach activities. The permanent staff also keep the Center up-to-date by publishing a monthly newsletter, which includes the latest scientific developments as well as the most relevant and current news related to the Basque fiscal system.
Networking
Ituna Center collaborates with other entities and institutions to achieve its goal of promoting and disseminating the Basque Economic Agreement and Provincial Tax Authorities. To this end, it produces scientific publications and participates in seminars, conferences, and presentations, contributing to the development of informed public opinion on the Basque Economic Agreement and the Basque Tax System.
