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Análisis de la evolución de los resultados de la financiación autonómica vigente

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  • Julián García Cabello
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    Abstract

    RESUMEN En este trabajo perseguimos obtener y analizar los resultados del Sistema de Financiación autonómica (SFA) tanto en el año base como en el periodo 2002-2006 , con la perspectiva de su adecuación a los principios de suficiencia, autonomía financiera y equidad fundamentalmente, intentando contestar entre otras a las siguientes cuestiones: • ¿Cómo se aplicó el modelo en el año base? : Incrementos de financiación, recursos por población y estructura de la financiación. • ¿Cómo han evolucionado los recursos y las necesidades tanto para el conjunto del sistema como para cada Comunidad? ¿Hay suficientes recursos? ¿se distribuyen con igualdad? • ¿Cambia la percepción si utilizamos la recaudación real ? • ¿Cómo se ha utilizado la capacidad normativa? • ¿Se han dado problemas de liquidez? • ¿Cómo han evolucionado los gastos y cómo se han financiado? • ¿Qué conclusiones podemos obtener de cara a la reforma del SFA? Partiendo de los datos oficiales, hemos obtenido, tanto en términos de recaudación normativa como real, a competencias homogéneas , la financiación resultante del modelo y su evolución, la financiación por población simple y equivalente, y la estructura de los recursos. Asimismo hemos analizado la evolución del gasto y sus componentes, la aplicación de las garantías de financiación, los efectos del Acuerdo de mejora de la Financiación Sanitaria de septiembre de 2005 y los informes emitidos por diferentes grupos de trabajo creados por el Consejo de Política Fiscal y Financiera. El SFA aunque positivo en sus líneas básicas, necesita ser reformado para corregir las debilidades que presenta el modelo actual y para adaptarlo a los requerimientos comunes que han sido planteados en el proceso de reforma estatutaria. Esto significa modificar los mecanismos e instrumentos actuales para aumentar la autonomía financiera (limitando en cierta medida el ejercicio de la misma que suponga una competencia fiscal perjudicial para el conjunto de las Comunidades), y mejorar tanto la equidad como la suficiencia, estableciendo unos elementos dinámicos que permitan su mantenimiento en el tiempo. ABSTRACT The purporse of this report is to obtain and to analyze the Autonomic Financing System (AFS) results, both in the reference year and on 2002-2006 period, fundamentally with the perspective of its adjustment to the sufficiency, financial autonomy and equity principles, trying to answer among others the following questions: • How was the model put into practice in the reference year? : Increases of financing, resources by population and structure of the financing. • How have the resources and the requirements developed both for the whole system and for each Community? Are there sufficient resources? Are they distributed equally? • It changes the perception if we use the real collection? • How has been used the normative power? • Have liquidity problems occured? • How have the expenses evolved and how have they been financed? • Which conclusions can we reach with a wiew to the reform del AFS? Based on the official data, we have obtained, as well in terms of normative collection as real, to homogenous powers, the resulting financing from model and its evolution, the financing by simple and equivalent population, and the structure of the resources. Also we have analyzed the evolution of the cost and its components, the application of the financing guarantees, the effects of the Agreement for Improvement of the Healthcare Financing of september 2005 and the reports delivered by different workgroups created by the Council of Tax and Financial Policy. The AFS, although positive in their basic lines, needs to be reformed to correct the weaknesses that the current model shows and to adapt it to the common requirements, that have been established by the Statutes of Autonomy reform process. What means to modify the current mechanisms and instruments in order to increase financial autonomy (being this limited to a certain extent, when it supposes a fiscal competition, detrimental to all Communities), and to improve equity and sufficiency, establishing dynamic elements that allow it be kept along time.

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    Bibliographic Info

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

    Volume (Year): 04 (2009)
    Issue (Month): ()
    Pages: 367-404

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    Handle: RePEc:rer:articu:v:04:y:2009:p:367-404

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    Keywords: Financiación autonómica; Regional financing;

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