An Analysis of Financing the System of the Autonomous Communities of Common Regime in Spain
On 15 July 2009, the Council of Fiscal and Financial Policy approved a new financing system for the Autonomous Communities. The changes affected some fundamental elements, among which is worth to emphasize a strong increase in the basket of taxes transferred to the communities, the provision of sign...
| Main Author: | |
|---|---|
| Format: | Online |
| Language: | spa |
| Published: |
Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba.
2012
|
| Subjects: | |
| Online Access: | https://revistas.unc.edu.ar/index.php/REyE/article/view/10254 |
| _version_ | 1837686083759898624 |
|---|---|
| author | Álvarez García, Santiago |
| author_facet | Álvarez García, Santiago |
| author_sort | Álvarez García, Santiago |
| collection | Portal de Revistas |
| description | On 15 July 2009, the Council of Fiscal and Financial Policy approved a new financing system for the Autonomous Communities. The changes affected some fundamental elements, among which is worth to emphasize a strong increase in the basket of taxes transferred to the communities, the provision of significant additional resources from the Central Government, and the design of a complex leveling mechanism which is articulated through various funds. This system responds to a complex scheme of distribution of resources, some of which were introduced gradually over the first two years of implementation (2009 and 2010) so that until the year 2012 there was not information available regarding the final results derived from the application of the new regime. After that the results of the first two settlement systems are available, this paper analyzes its performance, with particular reference to the progress made in terms of financial sufficiency and inter-territorial leveling. |
| format | Online |
| id | oai:ojs.revistas.unc.edu.ar:article-10254 |
| institution | Universidad Nacional de Cordoba |
| language | spa |
| publishDate | 2012 |
| publisher | Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. |
| record_format | ojs |
| spelling | oai:ojs.revistas.unc.edu.ar:article-102542022-04-06T22:33:34Z An Analysis of Financing the System of the Autonomous Communities of Common Regime in Spain Análisis del Sistema de Financiación de las Comunidades Autónomas de Régimen Común en España Álvarez García, Santiago regional finances fiscal co-responsibility leveling mechanisms financial sufficiency H7 H71 H72 H77 financiación autonómica corresponsabilidad fiscal mecanismos de nivelación suficiencia financiera H7 H71 H72 H77 On 15 July 2009, the Council of Fiscal and Financial Policy approved a new financing system for the Autonomous Communities. The changes affected some fundamental elements, among which is worth to emphasize a strong increase in the basket of taxes transferred to the communities, the provision of significant additional resources from the Central Government, and the design of a complex leveling mechanism which is articulated through various funds. This system responds to a complex scheme of distribution of resources, some of which were introduced gradually over the first two years of implementation (2009 and 2010) so that until the year 2012 there was not information available regarding the final results derived from the application of the new regime. After that the results of the first two settlement systems are available, this paper analyzes its performance, with particular reference to the progress made in terms of financial sufficiency and inter-territorial leveling. El 15 de julio de 2009 el Consejo de Política Fiscal y Financiera aprobó un nuevo sistema de financiación para las Comunidades Autónomas de régimen común. Los cambios realizados afectan a aspectos fundamentales, entre los que es necesario destacar un fuerte incremento en la cesta de tributos cedidos a las comunidades (coparticipación de impuestos), la aportación de importantes recursos adicionales por parte del gobierno central y el diseño de un complejo mecanismo de nivelación que se articula a través de varios fondos.Este sistema responde a un modelo complejo de reparto de recursos, algunos de los cuales se introdujeron de forma gradual en el mismo a lo largo de los dos primeros años de aplicación (2009 y 2010), de forma que, hasta el ejercicio 2012, no se dispusieron de los resultados definitivos de su aplicación. Conocidos los resultados de las dos primeras liquidación del sistema, en este trabajo se analiza su funcionamiento, haciendo especial referencia a los avances conseguidos en términos de suficiencia financiera y de nivelación interterritorial. Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. 2012-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/REyE/article/view/10254 10.55444/2451.7321.2012.v50.n1.10254 Revista de Economía y Estadística; Vol. 50 No. 1 (2012); 145-180 Revista de Economía y Estadística; Vol. 50 Núm. 1 (2012); 145-180 2451-7321 0034-8066 10.55444/2451.7321.2012.v50.n1 spa https://revistas.unc.edu.ar/index.php/REyE/article/view/10254/12220 Derechos de autor 2012 Santiago Álvarez García http://creativecommons.org/licenses/by-nc-nd/4.0 |
| spellingShingle | regional finances fiscal co-responsibility leveling mechanisms financial sufficiency H7 H71 H72 H77 financiación autonómica corresponsabilidad fiscal mecanismos de nivelación suficiencia financiera H7 H71 H72 H77 Álvarez García, Santiago An Analysis of Financing the System of the Autonomous Communities of Common Regime in Spain |
| title | An Analysis of Financing the System of the Autonomous Communities of Common Regime in Spain |
| title_alt | Análisis del Sistema de Financiación de las Comunidades Autónomas de Régimen Común en España |
| title_full | An Analysis of Financing the System of the Autonomous Communities of Common Regime in Spain |
| title_fullStr | An Analysis of Financing the System of the Autonomous Communities of Common Regime in Spain |
| title_full_unstemmed | An Analysis of Financing the System of the Autonomous Communities of Common Regime in Spain |
| title_short | An Analysis of Financing the System of the Autonomous Communities of Common Regime in Spain |
| title_sort | analysis of financing the system of the autonomous communities of common regime in spain |
| topic | regional finances fiscal co-responsibility leveling mechanisms financial sufficiency H7 H71 H72 H77 financiación autonómica corresponsabilidad fiscal mecanismos de nivelación suficiencia financiera H7 H71 H72 H77 |
| topic_facet | regional finances fiscal co-responsibility leveling mechanisms financial sufficiency H7 H71 H72 H77 financiación autonómica corresponsabilidad fiscal mecanismos de nivelación suficiencia financiera H7 H71 H72 H77 |
| url | https://revistas.unc.edu.ar/index.php/REyE/article/view/10254 |
| work_keys_str_mv | AT alvarezgarciasantiago ananalysisoffinancingthesystemoftheautonomouscommunitiesofcommonregimeinspain AT alvarezgarciasantiago analisisdelsistemadefinanciaciondelascomunidadesautonomasderegimencomunenespana AT alvarezgarciasantiago analysisoffinancingthesystemoftheautonomouscommunitiesofcommonregimeinspain |