¿Cumplen los instrumentos de colaboración financlero y cooperaclon económica con las Entidades Locales existentes en las CCAA con el mandato del Art. 142 CE?

  1. Jesús Ramos Prieto
  2. José Miquel Martín Rodríquez
  3. José Manuel Macarro Osuna
Zeitschrift:
Tributos locales

ISSN: 1577-2233

Datum der Publikation: 2018

Nummer: 137

Seiten: 11-39

Art: Artikel

Andere Publikationen in: Tributos locales

Zusammenfassung

The aim of this paper is to analyse, from a legal perspective, the current situation of the financial collaboration and the economic cooperation of Autonomous Communities with LocalEntities. The number of Statutes of Autonomy that have specifically included this way of contributing to the financial adequacy of Local Entities has grown considerably during the amendment process taken place in the period of 2006-2011. However,there are still some questions unresolved: Is the effort made by Autonomous Cornmunities enough to support the expenditure of Local Entities, considering their budgetary availability? Are the different financial programs included in autonomic legislations respectful with the constitutional rule of local autonomy? Considering the rule established in article 142 of the Spanish Constitution, are Autonomous Communities complying their obligation to participate in local funding? This study intends to shed light to these questions and others, on the basis of an analysis of the current legislation and a critical thought of the main financing instruments that have been created.