Abstract

ASENSIO, Miguel Ángel; FALCO, Rosana  and  ASENSIO, Alejandro A. Balanzas fiscales regionales y finanzas intergubernamentales: Una aproximación primaria. Pampa [online]. 2013, n.9, pp.121-128. ISSN 2314-0208.

The existence of different levels of government which maintain a needed and obliged relationship among them, in particular in federal systems, introduces a series of issues deserving analysis, involving resources and territories. One specific topic refers to the reciprocal flows of public revenue and expenditure which emerges with the central governments, which operates, in general, transferring revenues obtained in the whole geographical system of any country. In such a way, appears a problem of collection and devolution of the alluded revenues which poses the relevancy of the emerging balance. So, methodological aspects occupy a central place. The paper aims to explore the conceptual meaning of the mentioned fiscal balances, to search the significance of them in other contexts and to consider some implications for federative cases, including the Argentinean one.

Keywords : Regional; Fiscal; Balances; Intergovernmental; Finances.

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