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Sobre el Sistema de Financiación Foral vasco y navarro: notas para un debate necesario

Author

Listed:
  • Ángel de la Fuente

    (FEDEA e Instituto de Análisis Económico (CSIC))

Abstract

En este trabajo se analizan críticamente algunos aspectos del diseño y funcionamiento del sistema de financiación foral, con especial atención al cálculo del cupo vasco y la aportación navarra y a los ajustes a consumo de los impuestos indirectos, y se avanzan algunas propuestas para resolver los problemas detectados y aumentar la transparencia del sistema. El estudio muestra que algunas variables importantes para estos cálculos se definen de una forma técnicamente mejorable y/o no se miden correctamente en la práctica, lo que sesga sus resultados, generalmente a la baja.

Suggested Citation

  • Ángel de la Fuente, 2022. "Sobre el Sistema de Financiación Foral vasco y navarro: notas para un debate necesario," Hacienda Pública Española / Review of Public Economics, IEF, vol. 22(3), pages 53-90, September.
    • Handle: RePEc:hpe:journl:y:2022:v:242:i:3:p:53-90
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    References listed on IDEAS

    as
    1. Ángel de la Fuente, 2020. "Por una reforma integral de la financiación territorial con criterios de transparencia, equidad, gradualidad y responsabilidad," Policy Papers 2020-02, FEDEA.
    2. Antoni Zabalza, 2012. "Una nota sobre el ajuste del IVA en el sistema foral de financiación: Marco analítico y propuesta de un nuevo mecanismo," Hacienda Pública Española / Review of Public Economics, IEF, vol. 202(3), pages 105-123, September.
    3. Angel de la Fuente, 2020. "Sobre el sistema de financiación foral: notas para un debate necesario," Policy Papers 2020-20, FEDEA.
    4. Angel de la Fuente, 2019. "La liquidación de 2017 del sistema de financiación de las comunidades autónomas de régimen común," Studies on the Spanish Economy eee2019-25, FEDEA.
    Full references (including those not matched with items on IDEAS)

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    1. Zabalza, Antoni & López-Laborda, Julio, 2017. "The uneasy coexistence of the Spanish foral and common regional finance systems," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 37, pages 119-152.

    More about this item

    Keywords

    concierto vasco; convenio navarro; cupo; aportación.;
    All these keywords.

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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