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In the post-election debate in the United Kingdom, where the Scottish National Party won 56 out of 59 Scottish Westminster seats and 50% of the Scottish popular vote, one point of discussion is how much to increase devolution of powers from the UK to the Scottish government. Reports say that Scottish First Minister Nicola Sturgeon asks for full fiscal autonomy.

Is there any existing location where a constituent country, federal state, or other non-independent country, has full fiscal autonomy?

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    I believe the Swiss cantons are candidates, but I'm not sure exactly how fully they are autonomous. Economically strong cantons have to give money to economically weak cantons (which is in itself a hot debate here, some people wish to remove this system). – Bregalad May 15 '15 at 8:44
  • Check Navarra and Euskadi, un Spain. – Masclins May 15 '15 at 16:26
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    What exactly do you mean by fiscal autonomy? From what I understand, the proposals on the table for Scotland grant Scotland the right to govern its domestic fiscal affairs, but would not allow it to, for example, not pay taxes for the national Army. In that way, the UK is just a federal system. – The Pompitous of Love Jun 13 '15 at 18:40
  • I'm not sure if Hong Kong and Macau count. – Daniel Goldman Sep 2 '15 at 3:20
  • @Bregalad The Swiss system seems (in that respect) like a run-of-the-mill federal system with the different levels of government able to raise taxes as they see fit. There is a direct federal income tax and the new VAT is also flowing to the federal budget so the cantons do not have any special autonomy compared to US states, German or Austrian provinces, etc. Of course, that would be new for the UK (or other unitary states like France, the Netherlands, etc.) where most taxes are raised nationally even when the money goes back to the lower levels of governments. – Relaxed Oct 7 '15 at 9:56
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A United States protectorate such as Guam or the U.S. Virgin Islands could be an example.

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    What do you mean with could be an example? Could you further elaborate in what way these protectorates have fiscal autonomy and how their independence status relates to that of Scotland? – Philipp Oct 4 '15 at 11:30

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