El Órgano de Coordinación Tributaria de Euskadi ha publicado la versión definitiva del texto trilingüe (euskera-castellano-inglés) del Concierto Económico y de la última metodología de señalamiento del cupo aprobada en 2017 para el periodo 2017-2021 (Descargar aquí). Al mismo tiempo, también ha publicado un extenso glosario terminológico en inglés donde se explican más de 200 conceptos y términos clave relacionados con el Concierto Económico y el sistema fiscal vasco dirigido especialmente a investigadores y profesionales extranjeros no familiarizados con el régimen foral (Descargar aquí). Este glosario busca el doble objetivo de visibilizar el sistema fiscal vasco internacionalmente al mismo tiempo que ofrece una herramienta de trabajo para investigadores o profesionales que necesiten emplear o traducir la terminología específica entre el castellano, euskera e inglés. Hasta el momento, al igual que ocurre en otras áreas del conocimiento que tratan temas y términos «singulares» del sistema de autogobierno vasco, no se ha logrado articular y consolidar un cuerpo terminológico normalizado trilingüe en relación con la materia del Concierto Económico y las Haciendas Forales. Este hecho, además de dificultar la labor investigadora y difusora, repercute en una falta de armonía terminológica en perjuicio de la compresión lectora.
La versión en euskera es una versión armonizada traducida por IZO bajo la supervisión del Dr. Alberto Atxabal Rada, Profesor Titular de Derecho Financiero y Tributario de la Universidad de Deusto y Miembro de la Comisión de Terminología del Consejo Asesor del Euskera. Por su parte, el glosario ha sido elaborado por Gemma Martínez Barbara, Jefa del Servicio de Política Fiscal de la Diputación Foral de Bizkaia.
A continuación reproducimos el prefacio del glosario realizado por la autora:
The Economic Agreement between the Autonomous Community of the Basque Country and the Spanish central government is nowadays the cornerstone of the Basque self-government. It is a financial regional model of federal features, unique from an international approach. However, the Economic Agreement is still quite unknown in the international academic, professional and political scopes.
One of the main obstacles for non-Spanish or non-Basque speakers to get to know the Basque Economic Agreement in depth is the shortage of academic and legal materials in the English language. Few books, publications, articles, doctoral thesis or legal texts about the Basque tax and financial system are available in English. In addition, the singularity of the model gives rise to specific financial and tax terms, which do not encounter exact equivalency in English. As a result, even when English speakers find some high quality materials on the topic in English, a good comprehension of said materials requires the knowledge of specific terms and concepts, foreign to other internationally existing financial and tax models that in most cases do have in common a widely accepted and well-known terminology in the English language.
The Basque Economic Agreement: Tax and Financial Glossary aims at filling the existing gap in the English terminology concerning the Basque financial and tax system. Globalization -also in the tax and financial world itself- makes more evident the value of this kind of publications and the need of the said materials in order to increase the visibility of the Basque Economic Agreement in the international context.
The Glossary is an encyclopedic dictionary covering the Basque tax and financial terms and concepts. It provides a comprehensive and up-to-date list of two hundred entries together with accurate and concise explanations. In providing explanations, a difficult line has been drawn between the meaning of a specific term, its usage, and a mini-treatise on a particular legal rule. Details of specific terms and concepts are, therefore, generally given if they help illustrate a particular meaning. This book intends to provide tax professionals, tax officials, researchers, and academics with a practical guide to understand the usual terms and concepts of the Basque tax and financial system, while still giving students and researchers detailed guidance on the principles and theoretical aspects involved. The Glossary includes terms and concepts concerning not only the financial and tax relations between the Basque Country and the Spanish central government but also the intra-regional relations among the different administrations coexisting within the Basque Country.
In addition, the Basque Economic Agreement: Tax and Financial Glossary seeks to become a handy tool for tax and financial researchers, professionals, academics and officials from the Basque administration with high knowledge of the Basque tax and financial system. In the global world, many of them have to use English as their working language and the Glossary may prove to be a useful resource.
Gemma Martínez Bárbara