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Presupuesto Base Cero: Una Herramienta Para La Mejora De Las Finanzas Públicas

Author

Listed:
  • José Antonio Martínez Álvarez

    (Instituto de Estudios Fiscales)

  • Mª Dolores García Martos

    (Instituto de Estudios Fiscales)

Abstract

La economía española se halla, en estos momentos, en la salida de una intensa y larga crisis económica que se ha traducido en un significativo deterioro de las cuentas públicas. Al presente, se está consiguiendo reducir el déficit público en porcentaje del PIB, pero hay que avanzar más en este esfuerzo. Atendiendo a esta necesidad, en este artículo se presentan alternativas en la metodología presupuestaria, centrándose en la del Presupuesto Base Cero, que implica partir de cero en la presupuestación de las partidas del gasto.

Suggested Citation

  • José Antonio Martínez Álvarez & Mª Dolores García Martos, 0. "Presupuesto Base Cero: Una Herramienta Para La Mejora De Las Finanzas Públicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 149(4), pages 7-31, December.
    • Handle: RePEc:hpe:crotri:y:2013:v:149:i:4:p:7-31
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    More about this item

    Keywords

    Presupuestos Generales del Estado; déficit público; presupuesto tradicional; por programas y presupuesto base cero.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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