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La incidencia territorial del presupuesto de la Junta de Andalucía. Un ejercicio de balanza fiscal provincial

  • Luis Ángel Hierro Recio
  • David Patiño Rodríguez
  • José Sánchez Maldonado
  • Jesús Salvador Gómez Sala
  • Manuel Jaén García

RESUMEN El trabajo realiza una estimación de la balanza fiscal de la Junta de Andalucía para el año 2001 con las provincias andaluzas. Para ello se ha desarrollado una metodología heredera de la ya dilatada tradición de cálculos de balanzas fiscales del Estado con las Comunidades Autónomas que incluye una pormenorizada descripción de las hipótesis de incidencia de ingresos y gastos que sigue las líneas generales usuales a este tipo de trabajos. En este trabajo se incluyen algunas novedades metodológicas como son la inclusión del análisis del sector público empresarial, un tratamiento novedoso de las transferencias recibidas por la Administración Pública Andaluza y un análisis de los resultados obtenidos en los cálculos. ABSTRACT This paper performs an estimation of the “Junta de Andalucía” fiscal flow with the Andalusian provinces in 2001. In order to do that, we have developed a methodology that agrees with the fiscal flows’ usual estimations of the State with the Autonomous Communities. This methodology contains a detailed description of the incidence assumptions of receipts and expenditures that follows the habitual tradition. Our paper also incorporates some methodological changes like the incorporation of the state-owned companies, a new treatment State grants to the “Junta de Andalucía” and an analysis of the obtained outcome in the calculation.

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

Volume (Year): 01 (2009)
Issue (Month): ()
Pages: 19-52

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Handle: RePEc:rer:articu:v:01:y:2009:p:19-52
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