A distribuição das despesas públicas nas diferentes esferas de governo: o caso espanhol

Abstract

At first this article presents a literature review about the tax and revenue distributional basic principles among governmental spheres. After it this paper examines the particular Spanish example trying to detach the difficults and contradictions related to the definition of a pattern of a fiscal federalism. The historical tradiction of this country is settled on an extreme exceeding centralism with burocratical and intervencionist character. The current Constitution (1978) proposes an outstanding disruption with this tradiction. The distribution of taxes among the Central power, the Independent Communities and the municipalities, sketched out in the Constitution, is examinated on the next section of this paper. And, atthe end, Independent Communities responsability taxes are considered in accordance to the Constitution of each one of them. Then we can realize that the Constitutional text - generally a reflexion of the political power of this governmental instancies - is frequently merciless with the Magna Charta. This paper ends with specific suggestions to minimize revenue and autonomy distribution interjuridical desequilibrium.