Las reformas competenciales como reformas de la financiaciónla ley 27/2013, de 27 de diciembre, de racionalización y sostenibilidad de la Administración Local, como caso de estudio

  1. Mayte Salvador Crespo 1
  2. Eduardo Sanz Arcega 2
  1. 1 Universidad de Jaén
    info

    Universidad de Jaén

    Jaén, España

    ROR https://ror.org/0122p5f64

  2. 2 Universidad de San Jorge
Journal:
Tributos locales

ISSN: 1577-2233

Year of publication: 2016

Issue: 126

Pages: 33-39

Type: Article

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Abstract

Based on the literature on Fiscal Federalism, the aim of this paper is to propose the interpretation of the reforms of the distribution of powers of subcentral levels of government as reforms of their financing systems. In order to illustrate the argument the 27/2013 Act is taken as a case study. The proposed approach contributes to the cornprehension on the financial plausibility of any reform of the distribution of powers.

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