Escócia

Abstract

After the referendum of September 2014 in Scotland, the political and economic situation has undergone a dramatic change. Although the pro independent parties were defeated, it did not mean everything remained as it was. Therefore in this document we are going to analyse the new laws which will be applied in Scotland from the fiscal federal point of view, seeing what the fiscal federalism theory says, evaluating the evolution from the past to the present the grade of regional decentralization, analysing the new competence and normative framework followed by a comparisons of a decentralized Spanish region, to examine the decentralization grade in the region after the application of the new law.