La hacienda de los municipios españoles: diagnóstico, evaluación y propuestas para una reforma.

Abstract

This article offers an analysis of the current state of Spanish municipaltreasuries and provides a comprehensive evaluation thereof. Drawingupon comparative legal frameworks, it identifies key areas warrantingattention for potential reform. The discussion centers on the insufficientfinancial autonomy of municipalities, vertical imbalances, and disparitiesin horizontal equity. It underscores the imperative to revisit severalfacets, including the proliferation of small municipalities, clarificationof jurisdictional frameworks, augmentation of municipal resources,enhancement of local tax structures, and optimization of subsidymechanisms with an aim toward equitable distribution. This examinationunderscores the importance of municipal financing, tax autonomy, andtax equalization in fostering sustainable and balanced local governance.