Las asociaciones público-privadas en la prestación de servicios públicos y el principio de equidad en materia financiera y tributariaun estudio comparado

Abstract

The organization and provision of certain goods and services under the jurisdiction of the Public Administration by private managers are not new issues in the legal systems of the Roman-Germanic tradition or in the doctrine that explains the applicable regime. However, driven by practices especially developed from the requirements of the international financial market, in the last decade, legislative reforms have been implemented to introduce, under the name of «public-private associations»(the «PPPs»), the standards of an international model that is shown as a paradigm of efficiency in the preparation and implementation of infrastructure projects and public services with private participation. PPPs are an instrument for managing and also financing public activity whose relevance has increased in circumstances in which, on the one hand, public budgets suffer significant restrictions and, on the other, social demands increase in relation to the provision of services that are considered basic and essential and, in addition, the need to cover the investment gap in quality infrastructure has not changed due to its correlation with economic growth and the well-being of the community. Based on this, I argue that Public Financial Law has a much greater scope than the study of the regime applicable to public income and expenditures, because it is possible to observe legal subsystems intended to discipline other financing formulas for public activity that exceed the limits.of the public budget as the central instrument of the financial activity of the State...