El margen de maniobra presupuestario de las Comunidades Autónomas. Método de análisis y aplicación a la Comunidad Autónoma de Aragón

Each government aspires to obtain the maximum capacity of manoeuvring with its budget. But, that discretionary act in the budgetary management is inevitably limited, both externally- 'decisions of other levels of superior scope government', as well as internally ' former proper decisions that create obligations of expense'. The work that we present came out from the interest to know what is and how had developed the discretionary act or the budgetary manoeuvring margin of the Autonomous Communities. An analysis model is proposed which is based on the classification of the income and expense operations and on the management of strictly budgetary information. The case to be studied is the budgetary activity in the Autonomous Community of Aragón between 1986 and 2000. The results point out to the important analysing potentiality of this line of investigation.