Models de Finançament

The aim of this book is to offer an in-depth analysis of the decentralization model of the Spanish public sector, both at the regional and local levels of government. This allows us to see that, taking into account the postulates of the theory of fiscal federalism and the experience of the comparative system, there is still a long way to go and many aspects to correct. It would be necessary to introduce important changes in the design of sub-central financing models, so that more financial autonomy could be achieved and made compatible with a principle of equity that provides results similar to those of the countries that have been taken as a reference. At the same time, it is necessary to modify the current institutional structures that must ensure the proper functioning of the models, that is to say, it would be a matter of moving towards a federal culture that would allow the introduction of other rules of the game based on the pact, compliance of the pact and the recognition of differences.