Template-Type: ReDIF-Article 1.0
Author-Name: David Cantarero Prieto
Author-Name: Santiago Álvarez García
Author-Name: Marta Pascual
Author-Name: Carla Blazquez
Title: La nivelación en el modelo de financiación autonómica
Abstract:
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, some 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.
Classification-JEL: R1
Keywords: Financiación autonómica, Necesidades de gasto, Nivelación fiscal, Regional financing, Expenditure needs, Fiscal equalization
Pages: 111-132
Volume: 3
Year: 2015
File-URL: http://www.revistaestudiosregionales.com/documentos/articulos/pdf-articulo-2481.pdf
File-Format: Application/pdf
Handle: RePEc:rer:articu:v:3:y:2015:p:111-132