El desarrollo del Estado de las autonomías y la corresponsabilidad fiscal en España

The essence of the regional model enshrined in the Constitution guarantees that the autonomous regions are actually agents fully involved in the exercise of fiscal policy. Following a balance made from more than a decade of experience in the implementation of the regional statutes, and given that drafting a map of competences is a priority, a concept has been defined of fiscal co-responsibility for the autonomous regions that are really involved in the determination of fiscal policy, with a number of proposals being made in this respect.