¿Hasta dónde la corresponsabilidad fiscal en el sistema español de financiación autonómica de régimen común?: un ejercicio de comparación con el caso canadiense

This paper has as aim analyse the problem of the fiscal accountability of the regional finances system in Spain. We achieve a comparison with a federal state wich show a high degree of fiscal decentralization: Canada. However, first, we show a summary of the academic debate in Spain on this problem.... Deskribapen osoa

Egile nagusia: Atienza Montero, Pedro
Beste egile batzuk: Hierro Recio, Luis Angel
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Universidad de Almería 2005
Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=1390236
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Laburpena: This paper has as aim analyse the problem of the fiscal accountability of the regional finances system in Spain. We achieve a comparison with a federal state wich show a high degree of fiscal decentralization: Canada. However, first, we show a summary of the academic debate in Spain on this problem. Subsequently, we measure the degree of fiscal accountability of each regional government in both countries with the aim of to achieve a comparison between the groups de regional governments of each country which have a similar level of spending competences. Also we achieve a regression analysis for to test the degree of correlation between the fiscal capacity and the fiscal accountability in each regional government.