Federalismo fiscal y sistema foral: ¿Un concierto desafinado?

Abstract

As a way of decentralizing Public Sector, the Foral System is a clear example of Asymmetrical Federalism, since Foral Finance can apply tax measures which the rest of Spanish Autonomous Communities cannot use. From the perspective of Fiscal Federalism, the Foral System gives great tax autonomy to Subcentral Finance, but as a result the Central Government has almost no tax devices. Nowadays, this system presents serious problems regarding to the contribution to national public goods financing and the cooperation to economic stabilization. In quantitative terms, analyzing financial relations between the Foral System of Basque Country and Central Government as a whole, the paid amount underestimates more than 2500 million of euros a year the contribution of Foral Finance for period 2002-2006