Advanced Search
MyIDEAS: Login to save this article or follow this journal

Incorporación de las empresas públicas en el cálculo de balanzas fiscales. El caso de la Junta de Andalucía

Contents:

Author Info

  • Luis Ángel Hierro Recio
  • David Patiño Rodríguez

Abstract

RESUMEN El presente trabajo pretende introducir en el cálculo de balanzas fiscales el análisis y tratamiento de las empresas públicas que tradicionalmente han quedado al margen de dichos estudios. Tal elusión puede desvirtuar los resultados que aportan estos cálculos por la importante dimensión que adquieren los sectores empresariales de cualquier Administración Pública y porque lo usual es la no existencia de una distribución uniforme de los mismos a lo largo del territorio. Por esta razón el trabajo propone y describe una metodología para la inclusión de las empresas públicas en los cálculos de balanzas fiscales. Tal metodología se aplica al estudio de la incidencia del sector público empresarial de la Junta de Andalucía en el año 2001. ABSTRACT This work tries to introduce the analysis and treatment of state-owned companies in the fiscal balance calculation. The fiscal balance studies haven’t incorporated the state-owned companies’ analysis and this omission can imply weakness in the result from the fiscal balance calculation because the state-owned companies’ geographical distribution is not uniform. Because of that, this paper proposes and describes a methodology for including the state-owned companies in the fiscal balance calculation. This methodology is applied to the analysis of the incidence of Junta de Andalucía business public sector in 2001.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.revistaestudiosregionales.com/pdfs/pdf1023.pdf
Download Restriction: no

File URL: http://www.revistaestudiosregionales.com/articulo.php?id_art=1023
Download Restriction: no

Bibliographic Info

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

Volume (Year): 03 (2007)
Issue (Month): ()
Pages: 141-169

as in new window
Handle: RePEc:rer:articu:v:03:y:2007:p:141-169

Contact details of provider:
Postal: Plaza del Ejido s/n 29071, Málaga
Phone: 952131150
Fax: 952131167
Email:
Web page: http://www.revistaestudiosregionales.com/
More information through EDIRC

Related research

Keywords: Balanzas fiscales; Empresas públicas; Federalismo fiscal;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:rer:articu:v:03:y:2007:p:141-169. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jesús Sánchez Fernández).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.