Coste Efectivo, Statu Quo y Reforma del Sistema de Financiación Autonómica

  1. Carlos Monasterio Escudero 1
  1. 1 Universidad de Oviedo
    info

    Universidad de Oviedo

    Oviedo, España

    ROR https://ror.org/006gksa02

Journal:
Presupuesto y gasto público

ISSN: 0210-5977

Year of publication: 2018

Issue: 92

Pages: 87-99

Type: Article

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Abstract

In the process of the Spanish Public Sector decentralisation, the cost effective method, applied at the beginning of the 80s of the last century, was designed to value the services transferred to the Autonomous Communities, starting from the budgetary accounting data. This method, which could have made sense more than thirty years ago, fundamentally reflects the distribution of expenditure of the former centralised Public Sector and is not adequate to currently measure the expenditure needs of the Autonomous Communities. Therefore, it should be eliminated gradually, in a future reform of the autonomic financing system.

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