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Incorporación de las empresas públicas en el cálculo de balanzas fiscales. El caso de la Junta de Andalucía

  • Luis Ángel Hierro Recio
  • David Patiño Rodríguez

RESUMEN El presente trabajo pretende introducir en el cálculo de balanzas fiscales el análisis y tratamiento de las empresas públicas que tradicionalmente han quedado al margen de dichos estudios. Tal elusión puede desvirtuar los resultados que aportan estos cálculos por la importante dimensión que adquieren los sectores empresariales de cualquier Administración Pública y porque lo usual es la no existencia de una distribución uniforme de los mismos a lo largo del territorio. Por esta razón el trabajo propone y describe una metodología para la inclusión de las empresas públicas en los cálculos de balanzas fiscales. Tal metodología se aplica al estudio de la incidencia del sector público empresarial de la Junta de Andalucía en el año 2001. ABSTRACT This work tries to introduce the analysis and treatment of state-owned companies in the fiscal balance calculation. The fiscal balance studies haven’t incorporated the state-owned companies’ analysis and this omission can imply weakness in the result from the fiscal balance calculation because the state-owned companies’ geographical distribution is not uniform. Because of that, this paper proposes and describes a methodology for including the state-owned companies in the fiscal balance calculation. This methodology is applied to the analysis of the incidence of Junta de Andalucía business public sector in 2001.

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

Volume (Year): 03 (2007)
Issue (Month): ()
Pages: 141-169

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Handle: RePEc:rer:articu:v:03:y:2007:p:141-169
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