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Análisis del Sistema de Financiación de las Comunidades Autónomas de Régimen Común en España

Author

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  • Santiago Álvarez-García

    (Universidad de Oviedo, Departamento de Economía (Oviedo, España))

Abstract

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. / 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.

Suggested Citation

  • Santiago Álvarez-García, 2012. "Análisis del Sistema de Financiación de las Comunidades Autónomas de Régimen Común en España," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 50(1), pages 145-180, Diciembre.
    • Handle: RePEc:ief:reveye:v:50:y:2012:i:1:p:145-180
    DOI: 10.55444/2451.7321.2012.v50.n1.10254
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    References listed on IDEAS

    as
    1. Santiago Lago Peñas & Jorge Martínez Vázquez, 2010. "La descentralización tributaria en las Comunidades Autónomas de régimen común: un proceso inacabado," Hacienda Pública Española / Review of Public Economics, IEF, vol. 192(1), pages 129-151, March.
    2. Angel de la Fuente, 2009. "Sobre la puesta en marcha del nuevo sistema de financiación regional: proyecciones para 2009 y algunas reflexiones," Economic Reports 11-09, FEDEA.
    3. Antonio Zabalza, 2007. "La financiación económica en el Estatuto de Cataluña," Working Papers 0703, International Economics Institute, University of Valencia.
    4. Ángel de la Fuente & María Gundín, 2007. "La financiación autonómica en los nuevos estatutos regionales," Hacienda Pública Española / Review of Public Economics, IEF, vol. 182(3), pages 163-199, September.
    5. Antonio Zabalza, 2007. "La financiación autonómica en el Estatuto de Cataluña," Hacienda Pública Española / Review of Public Economics, IEF, vol. 181(2), pages 119-161, June.
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    More about this item

    Keywords

    Financiación autonómica; corresponsabilidad fiscal ; mecanismos de nivelación; suficiencia financiera;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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