La suficiencia financiera de las Haciendas Municipales

Identifier:  TDX:1328

Handle: https://hdl.handle.net/20.500.11797/TDX1328

Authors:  Anglès Juanpere, Benjamí

Abstract:
The primary goal of this thesis is to help determine if current system of local funding allows for the delivery of adequate financial resources to municipalities. This thesis provides an analysis of current configuration of municipal incomes, and the adequacy of current income level to allow councils for the provision of their necessary services. In other words, does current level of financial resources allow councils to cover all their expenses? The thesis initially undertakes a historical study of municipal funding during the constitutional period, and then analyzes the current financial resources of councils including local taxation, state income, and income from the Autonomous Communities. Finally, this thesis offers a set of proposals for the reform and improving of local financial system aimed at achieving the adequate financial capacity of the municipal treasury.