Acceso usuarios
Alejandro Ballesteros Ron 
Neste traballo demóstrase que os cancellos galegos de máis de 20.000 habitantes realizan políticas electoralistas, xa que programan os seus gastos e ingresos tendo en canta a data das eleccións. Aínda que os indicios que aparecen son de pouca entidade, entendemos que se presenta na maioría dos cancellos. Nunha primeira parte, buscamos o modelo que nos serviría de referencia para analiza-los orzamentos das facendas locais galegas. Na segunda, mostramos un breve panorama dos sucesos políticos que ocorreron en España nestes anos. Finalmente, analizamos dous índices: o esforzos, ou diferencia entre o déficit e o superávit dun ano e o anterior, e o esforzo, ou incremento dos ingresos e dos gastos totais con respecto ó ano anterior. Ademais, a diferencia e as porcentaxes de incremento dos orzamentos liquidados e os preventivos
In this paper it is shown that Gallician councils of over 20,000 inhabitants carry out vote-catching policies, since they program their expenditure and revenue bearing in mind the date of elections. Although there is no much evidence of the above, it is assumed that it happens in most of the councils. In the first part of the work a search for the modal that would serve as a reference to analyse the budgets of local goverrment public finance is carried out. In the second part, a short review of the political events that took place in Spain in those years is depicted. Finally, two indexes are analysed: Effort or the difference between the deficit or surplus of a year and the previous one; effort or the total revenue and expenditure increase with regard to de previous year. The difference and percentage of increase in preventiva and liquidatad budgets are also examined
