Hacia un “nuevo federalismo fiscal”. Orientaciones, problemas y perspectivas

Abstract

This article examines the extent to which fiscal reforms have contributed to promote federalism and there by democratic: and State reforms. It revises different initiatives and efforts to promote fiscal decentralization, the objectives pursued by the so-called "new fiscal federalism” —on one hand, descentralization of functions, fiscal resources and public programs, and on the other, municipalization—and the results obtained: with respect to income, centralism has been deepened and it has benefited the most economically developed entities and municipios, with respect to spending, an unequal and discretional distribution prevails as well. In order to reverse these trends, proposals from different sources are reviewed and wide agreement found with the need to strengthen the decision making capacity of municipalities.