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Aproximaciones al nuevo modelo de financiación autonómica: un marco de incertidumbre /Approaching the New Autonomous Communities Financing System: A Context of Uncertainty

Author

Listed:
  • BORRAZ PERALES, SUSANA

    () (Socios Afi (Analistas Financieros Internacionales))

  • CANTALAPIEDRA LÓPEZ, CÉSAR

    () (Socios Afi (Analistas Financieros Internacionales))

Abstract

La reforma del sistema de financiación autonómica ha supuesto un complejo cambio en la operativa de funcionamiento del sistema cuya aplicación gradual va a impedir conocer resultados definitivos del modelo hasta 2012, momento en el que ya se habrán incorporado todos los recursos adicionales y se contará con los rendimientos y variables de reparto definitivas que permitirán deducir las posibles ganancias relativas de cada comunidad autónoma con respecto al modelo anterior. La primera parte de este artículo se centra en la descripción del nuevo modelo de financiación autonómica incorporando algunas valoraciones sobre los cambios que supone con respecto al precedente. En una segunda parte, nos hemos aproximado parcialmente a las consecuencias del modelo en algunos de sus aspectos básicos como la actualización del valor normativo de tributos cedidos tradicionales y las diferencias que representa entre comunidades autónomas, una estimación del valor de la población ajustada según los nuevos criterios y el reparto de los anticipos a cuenta de los recursos adicionales en función de los importes asignados en los presupuestos de 2010. The reform of Autonomous Communities Financing System has implied a complex change in the operating mechanism of the system which gradual application is going to prevent from knowing the final results until 2012. It will be the moment in which the additional resources will have been incorporated and the final yields and sharing variables will be known. These facts will let us know the probable gains for each Autonomous Community with respect to the previous model. In this article, the previous part consists in describing the new Autonomous Financing System including some assessments. In the second part, we have approached partially to some consequences of the model in basics as the up dated of normative value of traditional taxes transferred and the differences that represent between Autonomous Communities, an estimation of the adjusted population value according to new criteria and the distribution of the advances on the additional resources according to the imports assigned in the General Budget 2010.

Suggested Citation

  • Borraz Perales, Susana & Cantalapiedra López, César, 2010. "Aproximaciones al nuevo modelo de financiación autonómica: un marco de incertidumbre /Approaching the New Autonomous Communities Financing System: A Context of Uncertainty," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 28, pages 31-60, Abril.
  • Handle: RePEc:lrk:eeaart:28_1_11
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    Keywords

    financiación autonómica; valor normativo de los tributos cedidos; fondos de convergencia; población ajustada ; regional financing; normative value of the transferred taxes; regional convergence funding; adjusted population.;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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