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Experiences and Lessons from Fiscal Decentralisation in Spain

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  • Ramón J. F. Corona

    (Universidad Abad Oliba CEU)

  • Portela Joachim Trigo

    (Universidad de Barcelona)

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    Abstract

    The main problem of the Spanish local finance system derives from the existence of two opposite models: LOFCA model versus Floral system. As a result of this opposition, the Spanish system has moved some distance away from the theoretical principles of sound fiscal federalism. The analysis carried out in the article points out clearly the need to improve the fiscal mechanisms of responsibility and financial autonomy and to introduce a system of interjurisdictional responsibility which should palliate the defects detected in the actual system in order to maximise the political and economic advantages of an authentic fiscal decentralisation.Le problème majeur du système espagnol de finances locales réside dans l’existence de deux modèles opposés: le modèle LOFCA et le système Floral. En raison de cette opposition, le système espagnol s’est considérablement écarté des principes affirmés par la théorie d’un authentique fédéralisme fiscal. L’analyse conduite dans l’article met en évidence la nécessité d’améliorer les mécanismes fiscaux de responsabilité et d’autonomie financière des collectivités locales espagnoles en introduisant un système de responsabilité inter-juridictionnelle capable d’éliminer les incohérences du système ; ce qui permettra de tirer pleinement partie des avantages politiques et économiques inhérents à la décentralisation fiscale.

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    Bibliographic Info

    Article provided by De Gruyter in its journal Journal des Economistes et des Etudes Humaines.

    Volume (Year): 13 (2003)
    Issue (Month): 4 (December)
    Pages: 1-17

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    Handle: RePEc:bpj:jeehcn:v:13:y:2003:i:4:n:9

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