%0 Article %A Ballarín Espuña, Montserrat %I Generalitat de Catalunya: Institut d'Estudis Autonòmics %D 2008 %T El finançament dels governs locals en el nou estatut d'autonomia de Catalunya %U https://dialnet.unirioja.es/servlet/oaiart?codigo=2602035 %X This article explores from a legal perspective whether the 2006 Catalan Statute has opened new channels for introducing innovations on the financing system of the local governments. First of all, the article describes how the Spanish law and the Constitutional Court have specified three basic constitutional principles that should structure the financing system of the local governments: the principles of autonomy, sufficiency of resources and of financial power. Secondly, it evaluates whether the provisions established in the Catalan Statute could be considered as legally preeminent to the Spanish framework legislation on the matter; thirdly it analyses the Catalan Statute's rather ambiguous regulation of the local government finances. The conclusion is that although the Catalan Statute aims at providing the Catalan government with a larger capacity for establishing and regulating local taxes, and for warranting, together with central government, the local governments' sufficiency of resources, there are important gaps that have not yet been considered. In any case and although the consideration of some key issues has been postponed after a further approval of a Catalan law on local finances, the question on the margin of innovation on the financing of the local governments introduced by the new Catalan Statute, would be largely settled when the Spanish Constitutional Court would rule about the constitutional appeal the Partido Popular put against the 2006 Catalan Statute.