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El sistema de nivelación fiscal de Suiza: bases y resultados de la reforma de 2008. Una fuente de lecciones para la reforma del sistema de financiación autonómica en España. (Spanish)
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- Author(s): Erkoreka, Mikel
- Source:
Revista d'Estudis Autonòmics i Federals; jun2023, Issue 37, p231-266, 36p- Subject Terms:
- Source:
- Additional Information
- Alternate Title: The Swiss fiscal equalisation system: basis and results of the 2008 reform. A source of lessons for the reform of the regional funding system in Spain. (English)
- Subject Terms:
- Abstract: In 2008, the reform of the system of fiscal equalisation and the framework of distribution of powers between the Swiss Confederation and the cantons came into effect. This is considered to be one of the most relevant and far-reaching reforms in the recent history of Swiss federalism. This article has a double objective: firstly, it analyses the basis of the reform of Switzerland's fiscal equalisation system, both in terms of form and procedure, as well as its content, objectives and results. Taking into account the characteristics of the Swiss model of governance and democracy, the strict system of checks and balances and the institutional veto points that the reform had to overcome in order to be approved, the article concludes that the key to success lay in the diligent management of the political and institutional dimensions. Secondly, the article aims to serve as a source of inspiration for the pending renewal process of the regional financing system in Spain. The article identifies political and institutional enablers that can help to unblock contexts of deadlock, immobility and custody of the status quo. [ABSTRACT FROM AUTHOR]
- Abstract: En el 2008 entró en vigor la reforma del sistema de nivelación fiscal y del marco de distribución competencial entre la Federación y los cantones suizos. Esta reforma es considerada una de las más relevantes y trascendentes de la historia reciente del federalismo suizo. El artículo plantea un doble objetivo. En primer lugar, analiza las bases de la reforma del sistema de nivelación fiscal de Suiza, tanto en lo que respecta a la forma y el procedimiento como al contenido, objetivos y resultados de esta. Teniendo en cuenta las características del modelo de gobernanza y democracia suiza, el estricto sistema de frenos y contrapesos, y los puntos de veto institucional que tuvo que superar para ser aprobada, el artículo concluye que la clave del éxito de la reforma no estribó tanto en las cuestiones técnicas, sino en una acertada gestión de la dimensión política e institucional. En segundo lugar, pretende servir como fuente de inspiración para el proceso de renovación pendiente del sistema de financiación autonómico; especialmente, para extraer lecciones acerca de los elementos facilitadores de naturaleza política e institucional que ejerzan de palanca para desatascar contextos de bloqueo, inmovilismo y custodia del statu quo. [ABSTRACT FROM AUTHOR]
- Abstract: Copyright of Revista d'Estudis Autonòmics i Federals is the property of Revista d'Estudis Autonomics i Federals and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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