Publication: Evaluación del modelo de financiación de las CCAA de régimen común recogido en la ley 22/2009: análisis de sus mecanismos de nivelación
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2017-05-31
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Universidad Complutense de Madrid
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Abstract
Este trabajo analiza el funcionamiento del sistema de financiación de las Comunidades Autónomas de régimen común en España aprobado en la Ley 22/2009, desde la perspectiva específica del análisis de sus mecanismos de nivelación. Con esa finalidad, se describe cuidadosamente dicho sistema, así como su precedente aprobado en la Ley 21/2001, y se revisa la literatura sobre el funcionamiento de ambos sistemas de financiación, desde una perspectiva general. Para la evaluación específica de los mecanismos de nivelación del sistema, que constituye el objetivo de la tesis, se propone una batería de indicadores de reordenación, indicadores de intensidad de la nivelación e indicadores de distorsiones de la nivelación que se aplica para la evaluación del desempeño del sistema vigente, en comparación con el aprobado en 2001, y que puede asimismo utilizarse para la evaluación de sistemas comparados. Los resultados de la investigación ponen de manifiesto que el sistema aprobado en 2009 mejora el funcionamiento del sistema anterior, en la medida en que aumenta la intensidad de la nivelación (imprescindible en un sistema en el que se incrementa el peso de la capacidad tributaria propia en la financiación de cada comunidad), y se reduce la prevalencia y la intensidad de las principales distorsiones que se detectaban en sus resultados de nivelación (reordenaciones. sobrenivelaciones y desnivelaciones).
Our research analyzes the operation of the financing system of Autonomous Communities in Spain under the Act 22/2009, specifically focusing on its equalization mechanisms. For that purpose, the current system is carefully described, as well as the previous one, approved by the Act 21/2001. The literature on the performance of both financing systems is reviewed from a general perspective. In order to specifically assessing the equalization mechanisms, which constitutes the main objective of our research, a series of indicators of rank reorganization, equalization intensity and equalization distortion are designed. These indexes are intended for a performance evaluation of the current system, compared with the previous one approved in 2001, but can also be used for the evaluation of comparative financing systems. Our results show that the system approved in 2009 improves the operation of the previous system, insofar as it increases the intensity of the equalization (which is essential since the system increases the weight of each Communitýs tax capacity on its own financing) and the prevalence and intensity of the main distortions detected in its equalizing results (rank reorganizations, overequalizations and disequalizations) are reduced.
Our research analyzes the operation of the financing system of Autonomous Communities in Spain under the Act 22/2009, specifically focusing on its equalization mechanisms. For that purpose, the current system is carefully described, as well as the previous one, approved by the Act 21/2001. The literature on the performance of both financing systems is reviewed from a general perspective. In order to specifically assessing the equalization mechanisms, which constitutes the main objective of our research, a series of indicators of rank reorganization, equalization intensity and equalization distortion are designed. These indexes are intended for a performance evaluation of the current system, compared with the previous one approved in 2001, but can also be used for the evaluation of comparative financing systems. Our results show that the system approved in 2009 improves the operation of the previous system, insofar as it increases the intensity of the equalization (which is essential since the system increases the weight of each Communitýs tax capacity on its own financing) and the prevalence and intensity of the main distortions detected in its equalizing results (rank reorganizations, overequalizations and disequalizations) are reduced.
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, Departamento de Economía Aplicada IV, leída el 19-01-2016