Desarrollo práctico de la nueva fiscalidad: la hacienda foral de Navarra, 1841-2000

Abstract

This paper analyses the evolution of the special finance system in Navarre from the enactment of the law modifying the charter of Navarre to the present day, focusing on the perspectives of both revenue and expenditure. It is articulated around three broad phases: a) the liberal finance system (1845-1936), under the impact of the Agreements of 1876, 1927 and the Second Republic; b) the finance system during the Francoist regime (1936-1977) and its relationship to the industrialisation of Navarre; and c) the Navarre finance system in the democratic Spain of the autonomous communities.