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El sistema de nivelación fiscal entre las Comunidades Autónomas


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  • Núria Bosch
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    RESUMEN El trabajo analiza el actual sistema de nivelación fiscal entre las Comunidades Autónomas. La conclusión es que el sistema lleva a unos resultados muy arbitrarios y a una sobrenivelación. Invierte las posiciones iniciales a favor de las Comunidades Autónomas con menos capacidad fiscal. El sistema de nivelación ha de facilitar el acercamiento de posiciones entre las Comunidades Autónomas con mayor y menor capacidad fiscal, pero no ha de invertir las posiciones, como ocurre actualmente. ABSTRACT The work analyzes the current system of fiscal equalization between the Autonomous Communities. The conclusion is that the system leads to results very arbitrary and an excess of equalization. It reverses the initial positions in favour of the Autonomous Communities with less fiscal capacity. The objective of the system of fiscal equalization is to facilitate the rapprochement of positions between regions with high and low fiscal capacity, but without reversing the positions, as is currently.

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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: 73-82

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    Handle: RePEc:rer:articu:v:04:y:2009:p:73-82

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    Keywords: Equidad; Subvenciones; NIVELACION; Territorios; Equity; Grants; Equalization; Territories;

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    1. H Zimmermann, 1985. "The integration of policies of fiscal equalization and regional policies: theory and European examples," Environment and Planning C: Government and Policy, Pion Ltd, London, Pion Ltd, London, vol. 3(4), pages 451-461, August.
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