La corresponsabilidad fiscal en Estados federales: una comparativa del sistema español frente al alemán y al estadounidense
Sáenz Royo, C. ; Sáenz Royo, E. (Universidad de Zaragoza)
Resumen: Uno de los cimientos del federalismo fiscal es el principio de la responsabilidad tributaria. Tal y como se ha demostrado en la práctica federal, este principio asegura comportamientos fiscalmente responsables tanto de la federación como, sobre todo, de los entes subestatales. El presente estudio analiza la responsabilidad fiscal del sistema autonómico español en comparación con la responsabilidad fiscal en otros modelos federales como EE.UU. y Alemania. La comparación entre modelos federales tiene como objetivo la detección de posibles deficiencias en los diferentes modelos y la propuesta de posibles mejoras en la corresponsabilidad fiscal que pudieran corregir determinados comportamientos fiscales de los entes subestatales.
One of the foundations of fiscal federalism, is the principle of the fiscal responsibility. As demonstrated in federal practice, this principle promotes fiscally responsible behavior of both federation and, above all, states. This study analyzes the fiscal responsibility of Spanish autonomies compared to fiscal responsibility of states in other models such as the U.S. and Germany federal system. The federal model comparison aims to detect possible deficiencies in models and to propose improvements in the fiscal responsibility that could correct certain fiscal behavior of the states.
Idioma: Español
Año: 2015
Publicado en: Reforma y democracia 62 (2015), 135-164
ISSN: 1315-2378
Originalmente disponible en: Texto completo de la revista
Factor impacto JCR: 0.111 (2015)
Categ. JCR: PUBLIC ADMINISTRATION rank: 45 / 47 = 0.957 (2015) - Q4 - T3
Categ. JCR: POLITICAL SCIENCE rank: 155 / 161 = 0.963 (2015) - Q4 - T3
Factor impacto SCIMAGO: 0.147 - Sociology and Political Science (Q3) - Public Administration (Q4)
Tipo y forma: Article (PostPrint)
Área (Departamento): Área Derecho Constitucional (Dpto. Derecho Público)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes.
Exportado de SIDERAL (2024-11-29-13:23:56)
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One of the foundations of fiscal federalism, is the principle of the fiscal responsibility. As demonstrated in federal practice, this principle promotes fiscally responsible behavior of both federation and, above all, states. This study analyzes the fiscal responsibility of Spanish autonomies compared to fiscal responsibility of states in other models such as the U.S. and Germany federal system. The federal model comparison aims to detect possible deficiencies in models and to propose improvements in the fiscal responsibility that could correct certain fiscal behavior of the states.
Idioma: Español
Año: 2015
Publicado en: Reforma y democracia 62 (2015), 135-164
ISSN: 1315-2378
Originalmente disponible en: Texto completo de la revista
Factor impacto JCR: 0.111 (2015)
Categ. JCR: PUBLIC ADMINISTRATION rank: 45 / 47 = 0.957 (2015) - Q4 - T3
Categ. JCR: POLITICAL SCIENCE rank: 155 / 161 = 0.963 (2015) - Q4 - T3
Factor impacto SCIMAGO: 0.147 - Sociology and Political Science (Q3) - Public Administration (Q4)
Tipo y forma: Article (PostPrint)
Área (Departamento): Área Derecho Constitucional (Dpto. Derecho Público)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. Exportado de SIDERAL (2024-11-29-13:23:56)
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Record created 2024-11-29, last modified 2024-11-29