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Para ello se parte del estudio de los principios constitucionales que lo informan, así como del principio de corresponsabilidad fiscal, luz y guía de las últimas reformas en la materia. Una vez analizado tanto el carácter paccionado del sistema como su plasmación normativa, son objeto de estudio los recursos con que cuentan nuestras Comunidades Autónomas, sean o no tributarios. 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