Descentralización fiscal y cohesión territorial en España

Abstract

On the basis of recording the influence of the socio-political contexto on the configuration of the Spanish autonomous model, as defined by the 1978 Constitution, this article assesse this issue taking into account its basic inspiring priciples: sufficiency, de-centralisation and cohesión. After highlighting the fact that, during its first twenty tears, the system granted few levels of fiscal responsability to the Autonomous Communities under the Common Regime, it shall analyse the reforms since 1996 aimen at correcting this deficit. Since 1002, these reforms have notably increased the financial autonomy of the Spanish regions. In this new context, this paper highlights the importance of solidarity policies that guarantee proper inter-territorial cohesión. Through the use of different regional economic indicators and variables, it shall conclude that it is necessary to improve the genuine convergence ot the Spanish territories.