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Problemas y reforma de las cestas fiscales y transferencias en las Comunidades autónomas

  • Natividad Fernández Gómez
  • David Cantarero Prieto
  • Laura Ortiz Zubillana
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    RESUMEN En este trabajo se analiza la evolución de las cestas de impuestos y de los sistemas de transferencias en el marco de la financiación de las Comunidades Autónomas de régimen común así como su configuración con el modelo actual, una vez conocido el cierre de la última liquidación de 2006. Se hace especial hincapié en la posibilidad de actualizar las transferencias por parte del Estado (hasta ahora quinquenal) o establecer un período de ajuste gradual, ya que sino se corre el riesgo de que la evolución de la financiación según necesidades de gasto con comportamiento expansivo provoque no sólo la desnivelación entre regiones sino lo ocurrido en los anteriores quinquenios, es decir, problemas de suficiencia financiera. Finalmente, no hay que olvidar el hecho de que sí la nivelación resulta muy evidente podría cuestionarse el patrón de equidad interterritorial a semejanza de lo ocurrido en la experiencia comparada. ABSTRACT In this paper the evolution of tax sharing and grants in the framework of the common Autonomous Communities´ financing model with last data of 2006 is analyzed. We point out the possibility of upgrading grants from the central government (up to now five-year periods) or to settle down a gradual adjustment, due to the risk that the evolution of financing according to expenditure needs with expansible behaviour causes no equalisation among regions but that happened in the previous five year period, like problems of financial sufficiency. Finally, if equalisation is very evident the pattern of equity among Autonomous Communities could be questioned as happen in the compared experience.

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

    Volume (Year): 04 (2009)
    Issue (Month): ()
    Pages: 323-335

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    Handle: RePEc:rer:articu:v:04:y:2009:p:323-335
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