EL FINANÇAMENT DELS GOVERNS SUBCENTRALS EN ELS PAÏSOS FEDERALS

Abstract

The purpose of the article is to describe the main characteristics of the financingof sub-central bodies in federal states. The article focuses chiefly onbodies 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 referencesthroughout to the financing of the [Spanish] Autonomous Communities todetermine whether this is in line with the sub-central financing of thosecountries analysed. Finally, it also highlights the manner in which the modelof financing in the new Catalan Statute of Autonomy brings us closer to thecharacteristics of a federal model. The article’s analysis proceeds through theassessment of a series of underlying issues: the degree of decentralizationin federal states, both with reference to expenses and income from taxation;expense functions by levels of government; income structure in governmentsof an intermediate level, highlighting the degree of financial dependence;the tributary power and assignation of taxes at a sub-central level; the subsidiesof taxation levelling, and finally the political-institutional mechanismsof coordination between the various levels of government.

Keywords

• subcentral entity
• subcentral funding
• compared law
• CCAA
• fiscal federalism
• fiscal capacity
• system of levelling
• distribution of expenses
• distribution of income