LA REFORMA DE LA FINANCIACIÓN AUTONÓMICA DE 2009

Abstract

The reform of the autonomous financing system in 2009, motivated by thestatutory reforms approved in recent years, particularly the reform of theCatalan Statute, was implemented as a response to the primary weaknessespresented by the previous system, specifically in relation to the problems offinancial inadequacy, deficiencies in the capping system, the insufficient taxdevolution and the weak fiscal co-responsibility. After analysing the backgroundinformation of the reform and the negotiating process, the articledescribes the new model and the different elements integrating it, and thenit identifies both the aspects of the reform that deserve a positive evaluationand the problems that it has not managed to solve, in terms of both the taxautonomy and the fiscal co-responsibility of the Communities, and the budgetcapping mechanisms, also indicating the possibilities of improvement inthe institutional articulation and system governance.

Keywords

• autonomous financing
• tax devolution
• capping transfers
• fiscal co-responsibility