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Autonomia y nivelacion fiscal en las haciendas multijurisdiccionales: una perspectiva comparada


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  • David Cantarero Prieto
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    RESUMEN El objetivo de este trabajo es realizar una valoración del modelo español de financiación autonómica y de los principales sistemas de experiencia comparada de federalismo fiscal. En este sentido, el modelo español permitiría incrementar los recursos financieros de las regiones, dada la previsible evolución favorable de sus impuestos compartidos en porcentajes diferentes a los empleados en otros países como Alemania, Canadá y Australia. No obstante, el desarrollo de formulas de nivelación fiscal sigue siendo una de las asignaturas pendientes en nuestro país. ABSTRACT The aim of this paper is to evaluate the spanish autonomous communities financing model and the main fiscal federalism systems of the compared experience. In this sense, the spanish model could increase the regional financing resources, due to the favourable evolution of their sharing taxes in different percentages that in Germany, Canada and Australia. Nevertheless, the development of fiscal equalization formulas is one of the pending issues in Spain.

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    Bibliographic Info

    Article provided by Universidades Públicas de Andalucía in its journal Revista de Estudios Regionales.

    Volume (Year): 03 (2005)
    Issue (Month): ()
    Pages: 177-195

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    Handle: RePEc:rer:articu:v:03:y:2005:p:177-195

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    Keywords: Federalismo fiscal; Financiación regional; Experiencia comparada; Autonomía fiscal; Nivelación;

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