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La decentralización en Colombia y las autonomías en España

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  • Helmuth Yesid Arias Gómez

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Abstract

Este artículo pretende hacer un paralelo entre algunos aspectos de los sistemas de regionalización en Colombia y España, particularmente en los aspectos fiscales. En el caso colombiano se construyen algunos escenarios financieros que tratan de estimar el efecto fiscal de las recientes reformas al SGP y se resalta el carácter fuertemente centralista del proceso de regionalización colombiano. Con relación a España se describen los mecanismos institucionales que rigen el sistema de financiación autonómico, su naturaleza cuasi federal y particularmente, el papel del proceso autonómico en el retorno de España a la democracia. La última sección defiende la idea de que la descentralización fiscal ocurre en un contexto de construcción del Estado a nivel regional y local y responde a condicionamientos institucionales e históricos.

Suggested Citation

  • Helmuth Yesid Arias Gómez, 2009. "La decentralización en Colombia y las autonomías en España," DOCUMENTOS DE TRABAJO UEC 005665, UNIVERSIDAD EXTERNADO DE COLOMBIA.
  • Handle: RePEc:col:000139:005665
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    File URL: http://portal.uexternado.edu.co/irj/go/km/docs/documents/UExternado/pdf/1_facultadEconomia/Publicaciones/DocumentosDeTrabajo/Documento%20de%20Trabajo%2026.pdf
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    References listed on IDEAS

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    More about this item

    Keywords

    descentralización; reformas al SGP; resultados fiscales; comunidades autónomas; sistema de financiación autonómico; impuestos regionales; regionalización; proceso autonómico.;

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