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Enfoque de la autonomía local en los sistemas alemány británico de financiación municipal
Francisco Javier Durán García
En el ámbito europeo el reconocimiento de la autonomía local es una cuestión pacífica tras aprobarse en la Carta Europea de la Autonomía Local. No obstante, el alcance que tiene esta autonomía local en materia financiera varía en función del modelo de hacienda pública que adopta cada país. En el presente trabajo analizamos los modelos alemán y británico de hacienda local, dos ejemplos opuestos en la forma de organizar su hacienda que inciden de manera directa sobre el alcance de la autonomía local de sus municipios. Tras una primera parte donde se analiza la base jurídica de la autonomía local, se procede al estudio de las principales fuentes de financiación municipal en cada modelo, y se concluye con una valoración de la autonomía financiera de las entidades locales dentro del sistema español en comparación con los modelos expuestos.
At the European level the recognition of local self-government is a peaceful matter after being approved in the European Charter of Local Autonomy. However, the scope of this local financial autonomy varies according to the model of public finances that each country adopts. In this article we analyze the German and British models of local finance, two opposite examples in the way of organizing their treasure that directly affect the scope of the local autonomy of their municipalities. After a first part where the legal basis of the local autonomy is analyzed, the main sources of municipal financing are studied in each model, and it concludes with an assessment of the financial autonomy of the local entities within the Spanish system in comparison with the exposed models.
Autonomía local
hacienda pública
Alemania
Reino Unido
financiación local
Local autonomy
public finance
Germany
United Kingdom
local financing
2017-09-06T08:14:17+02:00
2017-09-06T08:14:18+02:00
2017-09-06T08:14:18+02:00
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