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...

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Main Author: Bosch Roca, Núria
Format: Article
Language:Catalan
Published: Generalitat de Catalunya: Institut d'Estudis Autonòmics 2006
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=2134219
Source:Revista d'estudis autonòmics i federals, ISSN 1886-2632, Nº. 3, 2006, pags. 87-120
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Revista d'estudis autonòmics i federals, ISSN 1886-2632, Nº. 3, 2006, pags. 87-120
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Catalan
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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.
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Article
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Bosch Roca, Núria
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Bosch Roca, Núria
El finançament dels governs subcentrals en els països federals
author_facet
Bosch Roca, Núria
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Bosch Roca, Núria
title
El finançament dels governs subcentrals en els països federals
title_short
El finançament dels governs subcentrals en els països federals
title_full
El finançament dels governs subcentrals en els països federals
title_fullStr
El finançament dels governs subcentrals en els països federals
title_full_unstemmed
El finançament dels governs subcentrals en els països federals
title_sort
el finançament dels governs subcentrals en els països federals
publisher
Generalitat de Catalunya: Institut d'Estudis Autonòmics
publishDate
2006
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https://dialnet.unirioja.es/servlet/oaiart?codigo=2134219
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1709703852475809792
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dialnet-ar-18-ART00000962212016-09-15El finançament dels governs subcentrals en els països federalsBosch Roca, NúriaThe 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.El objeto del artículo es describir las características principales de la financiación de los entes subcentrales en los estados federales. El artículo se centra primordialmente en los entes de nivel intermedio, es decir, los estados que forman la Federación. El análisis se basa en la experiencia de Alemania, Australia, Austria, Canadá, Suiza y EE.UU. Asimismo, a lo largo del artículo se hace referencia a la financiación de las Comunidades Autónomas para valorar si aquélla está en línea con la financiación subcentral de los países analizados. Finalmente, también se pone de relieve cómo el modelo de financiación del nuevo Estatuto de Autonomía de Cataluña nos acerca a las características de un modelo federal. En el artículo, el análisis de los diversos países se realiza sobre de una serie de temas en torno a la cual aquél gira: el grado de descentralización de los estados federales, tanto en lo referido a los gastos como a los ingresos impositivos; las funciones de gasto por niveles de gobierno; la estructura de ingresos de los gobiernos de nivel intermedio, destacando el grado de dependencia financiera; el poder tributario y la asignación de impuestos a nivel subcentral; las subvenciones de nivelación fiscal y, finalmente, los mecanismos de coordinación de carácter político-institucional entre los diferentes niveles de gobiernoGeneralitat de Catalunya: Institut d'Estudis Autonòmics2006text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=2134219(Revista) ISSN 1886-2632Revista d'estudis autonòmics i federals, ISSN 1886-2632, Nº. 3, 2006, pags. 87-120catLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI