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Relaciones fiscales intergubernamentales en el sistema español de financiación de las comunidades autónomas

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  • Santiago Álvarez García

    ()
    (Departamento de Economía, Universidad de Oviedo)

  • David Cantarero Prieto

    ()
    (Departamento de Economía, Universidad de Cantabria)

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    Abstract

    El sistema de financiación de las Comunidades Autónomas de régimen común que entró en vigor en el año 2002, ha significado un incremento importante de las competencias en materia tributaria (coparticipación de impuestos) de que disponen las mismas, estableciendo asimismo un nuevo sistema de transferencias intergubernamentales que tiene como objetivo asegurar la suficiencia financiera de las regiones. Este nuevo modelo se implanta en el momento en que todas las Comunidades Autónomas han alcanzado su techo competencial, asumiendo las competencias previstas en la Constitución Española de 1978, circunstancia que hace posible que se diseñe un sistema estable e integrado de financiación. Conocidos ya los primeros resultados del funcionamiento del sistema, al disponer de las liquidaciones correspondientes a los ejercicios 2002 y 2003, en este trabajo se analizan los avances conseguidos en términos de suficiencia financiera y de nivelación inter-territorial, y se ofrecen algunas conclusiones relevantes respecto a las principales cuestiones que aún quedan por resolver. The new financing system of the Common Autonomous Communities (2002) has meant an important rise of their tax powers (tax copartnership). Also, a new system of intergovernmental grants has been applied with the objective to assure the financial sufficiency of the Spanish Autonomous Communities. This new model is implanted when all the Autonomous Communities have reached their highest powers, according to the Spanish Constitution (1978), and a stable and integrated financing system was designed. Already known the first results of the model (2002 and 2003), in this paper the advances in financial sufficiency and equalization are analyzed, and we offer some conclusions regarding the main unfinished questions.

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    Bibliographic Info

    Article provided by Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas in its journal Revista de Economía y Estadística.

    Volume (Year): XLIV (2006)
    Issue (Month): 1 (January)
    Pages: 39-97

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    Handle: RePEc:ief:reveye:v:44:y:2006:i:1:p:39-97

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    Keywords: Fiscal federalism; Intergovernmental grants; Autonomous Communities Financing; Sufficiency; Equalization; Federalismo Fiscal; Transferencias intergubernamentales; Financiación autonómica; Suficiencia; Nivelación;

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