La nivelación en el modelo de financiación autonómica

Resumen: Entre los aspectos más controvertidos de los sucesivos sistemas de financiación de las Comunidades de régimen común es la nivelación. El modelo actual introdujo un criterio de parcial, con el objetivo de garantizar la igualdad en la prestación de determinados servicios públicos fundamentales. De cara a la próxima reforma, este trabajo revisa los avances recientemente producidos. Puede señalarse que el actual pese a que garantiza el statu quo del sistema anterior, algunas regiones ganan más. Adicionalmente, si bien en términos de equidad, disminuye la dispersión interregional de recursos, sigue manteniéndose el problema de la ordinalidad. Abstract: After a long process of negotiation between central and regional governments, almost six years ago, the Council of Fiscal and Financial Policy approved the current funding system for the regions of the common system. In it, several technical issues such as the increase in tax rates transfers or the concept of partial equalization, based on the essential public services (health, education and essential social services), were collected. One of the most controversial aspects of the successive financing systems of the Autonomous Communities is the equalisation mechanisms. Thus, the current regional financing system introduced partial equalisation criteria, limited to 75 % of tax revenues in order to ensure equality in the provision of basic public services. In short, it may be noted that the reform carried out in 2009 had two main objectives: ensuring sufficient funding and equal resources to finance basic public services. Looking ahead to the forthcoming reform of the model, this paper reviews literature on regional financing and the recently progress made in the current one. Specifically, the aim of this paper is to provide an overview of the Spanish model of regional financing, describing its main features and incorporating the most relevant data in its settlement from the year 2009. In addition, to review the progress made. In doing so and after reviewing these issues, the paper uses a methodology consisting in a statistical analysis of the relationship between regional financing flows in Spain and interregional results. . Firstly, the basic features of the system are presented. Secondly, the main results of the analysis are collected up to date. Thirdly, the problems of the model with special emphasis on equalization are presented. The main problem lies in the different economic situation between the negotiation year, 2007, and 2009, in which the agreement was implemented. The economic crisis in Spain has impacted significantly on tax collection. The results confirm that the current funding model despite guaranteeing the statu quo of the previous, som e regions gain more than others. Additionally, although regarding equity the current model decreases interregional dispersion of resources, it remains the problem of ordinality.Gains in financial resources have been greater and we may state that regions are more competitive than in the past. Moreover, based on these results it is expected that the future reform clarify these issues. However, the current economic situation is unfavorable. It would also be important to determine how introduce technical criteria. So, the conditions laid down in this paper has been verified. In conclusion, we find that the two key elements of the forthcoming reform of the regional financing system would be redefining both expenditure needs and the degree of equalization. Nonetheless, if it is intended that the equalization would be effective throughout the territory, Basque Country and Navarre should be involved.