La importancia de los efectos espaciales en la deuda municipal

The importance of spatial effects in municipal debt

  • Maria Teresa Balaguer Coll Universitat Jaume I
  • Mariya Ivanova Toneva Universitat Jaume I
Palabras clave: Deuda, Consejos, Interacciones espaciales

Resumen

Este artículo analiza la deuda de los gobiernos locales teniendo en cuenta la presencia de interacciones espaciales entre los municipios vecinos. Para ello se utiliza una muestra 527 municipios de la Comunidad Valenciana, para el año 2015 y se aplican los modelos espaciales S2SLS y Spatial lag. Los principales resultados obtenidos muestran la existencia de autocorrelacion espacial en la deuda viva entre los municipios. Las variables género del alcalde, índice de subvenciones y transferencias recibidas y el periodo medio de pago presentan efectos directos sobre la deuda viva. Mientras que, el índice de ahorro neto, la población no activa, la renta local y la fortaleza política tienen efectos directos en la deuda del municipio y efectos espaciales indirectos en la deuda de los municipios vecinos.

Biografía del autor

Maria Teresa Balaguer Coll, Universitat Jaume I

Departamento de Finanzas y Contabilidad, Universitat Jaume I, Campus del Riu Sec, 12071 Castelló de la Plana, Spain.

Mariya Ivanova Toneva, Universitat Jaume I

Departamento de Finanzas y Contabilidad, Universitat Jaume I

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Publicado
01-01-2019
Cómo citar
Balaguer Coll, M. T., & Ivanova Toneva, M. (2019). La importancia de los efectos espaciales en la deuda municipal. Revista De Contabilidad - Spanish Accounting Review, 22(1), 61-72. https://doi.org/10.6018/rc-sar.22.1.354311
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Artículos