El finançament dels governs subcentrals en els països federals

The purpose of the article is to describe the main characteristics of the financing of sub-central bodies in federal states. The article focuses chiefly on bodies of an intermediate level, that is, the states that form the federation. The analysis is based on the experience of Germany, Australia, Au... Deskribapen osoa

Egile nagusia: Bosch Roca, Núria
Formatua: Artikulua
Hizkuntza: Katalana
Argitaratua: Generalitat de Catalunya: Institut d'Estudis Autonòmics 2006
Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=2134219
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Laburpena: The purpose of the article is to describe the main characteristics of the financing of sub-central bodies in federal states. The article focuses chiefly on bodies of an intermediate level, that is, the states that form the federation. The analysis is based on the experience of Germany, Australia, Austria, Canada, Switzerland and the USA. At the same time, the article makes references throughout to the financing of the [Spanish] Autonomous Communities to determine whether this is in line with the sub-central financing of those countries analysed. Finally, it also highlights the manner in which the model of financing in the new Catalan Statute of Autonomy brings us closer to the characteristics of a federal model. The article's analysis proceeds through the assessment of a series of underlying issues: the degree of decentralization in federal states, both with reference to expenses and income from taxation; expense functions by levels of government; income structure in governments of an intermediate level, highlighting the degree of financial dependence; the tributary power and assignation of taxes at a sub-central level; the subsidies of taxation levelling, and finally the political-institutional mechanisms of coordination between the various levels of government.