Política y Gestión Financiera Municipal

Politics and Municipal Financial Management

  • Bernardino Benito Universidad de Murcia
  • Francisco Bastida Universidad de Murcia
Palabras clave: política, gestión financiera, gobiernos locales

Resumen

La situación fiscal de los gobiernos locales es el resultado de diversas circunstancias políticas y económicas. Así, los factores socioeconómicos (la población y el nivel económico, entre otros) no son suficientes para explicar el comportamiento del sector público, sino que la estructura política juega también un papel destacado. Ello ha dado lugar a una línea de investigación que estudia el impacto del sistema político, los conflictos entre los órganos de decisión dentro de los gobiernos y las diferencias ideológicas en la gestión financiera de los mismos. Utilizando este enfoque, en este trabajo tratamos de evaluar la evolución a largo plazo de los gastos, impuestos y resultados presupuestarios en España, centrándonos en el impacto de la ideología y de la fortaleza política en las finanzas municipales. Además, y siguiendo la literatura existente, consideramos también el nivel económico y población como variables socioeconómicas relevantes. Concluimos que la gestión financiera municipal no depende del signo político (izquierda/derecha) o la fortaleza política del gobierno, mientras que el nivel económico y la población influyen positivamente en el total de gastos e impuestos. Finalmente, el resultado presupuestario es independiente de nuestras variables explicativas, lo que obedece principalmente al marco legal español sobre finanzas municipales.

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Publicado
01-07-2008
Cómo citar
Benito, B., & Bastida, F. (2008). Política y Gestión Financiera Municipal. Revista De Contabilidad - Spanish Accounting Review, 11(2), 43-66. Recuperado a partir de https://revistas.um.es/rcsar/article/view/382781
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