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El objetivo del trabajo es el proporcionar un marco de análisis general para entender el proceso de descentralización del Sector Público en España. Partiendo de un enfoque integrado, se estudiará tanto el modelo de financiación de las CC.AA. de régimen común como el caso foral, exponiendo sus similitudes y diferencias y viendo cómo ambos modelos han evolucionado en el tiempo. Además, se presenta como un sistema separado el del conjunto de recursos que financian las inversiones autonómicas, aspecto éste en que no existen diferencias entre CC.AA. comunes y forales. Tras la reforma del sistema de finales de 2001 se concluye que la incidencia de la Ley General de Estabilidad Presupuestaria, que se hará sentir de modo notable en el subsistema de financiación de las inversiones, tendrá consecuencias importantes en la forma en que las Haciendas autonómicas vayan a utilizar sus competencias fiscales, en una búsqueda previsible de recursos corrientes que compensen el hueco dejado por el endeudamiento

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  • Carlos Monasterio Escudero

    (Universidad de Oviedo)

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    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/163_Monasterio.pdf
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    Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

    Volume (Year): 163 (2002)
    Issue (Month): 4 (December)
    Pages: 157-187

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    Handle: RePEc:hpe:journl:y:2002:v:163:i:4:p:157-187

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    Related research

    Keywords: Descentralización del Sector Público; asignación impositiva entre gobiernos;

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