Acceso usuarios
Julio Jiménez Escobar, Araceli de los Ríos Berjillos 
, Marta de Vicente Lama
El principio de corresponsabilidad fiscal ha sido uno de los factores clave en la evolución del sistema de financiación de las comunidades autónomas (CCAA). Sin embargo, como exponemos en este trabajo, está fuertemente condicionado por una serie de presupuestos políticos, económicos y jurídico-constitucionales que dificultan, de hecho, su puesta en práctica, sobre todo en algunas CCAA. Por otro lado, el desarrollo del sistema en busca de mayor corresponsabilidad fiscal, a través de la creciente atribución de competencias normativas en los tributos cedidos, está generando unos graves efectos colaterales que no pueden ser ignorados. Conocer las posibilidades reales que la corresponsabilidad fiscal ofrece y las disfunciones que puede provocar, resultan indispensables para valorar adecuadamente lo que implica en el presente, y lo que debería implicar en el futuro, este principio en el sistema de financiación de las CCAA.
The fiscal co-responsibility principle has been one of the key factors in the financing system of the Autonomous Communities of Spain. However, it is strongly determined by several political, economic and judicial-constitutional factors which, in fact, make its implementation difficult, especially in some of the Autonomous Communities. In this paper, we systematised these factors according to the three criteria: a) those that may affect the citizens’ assessment of the decisions that the regional governments make in this area (the problem of visibility), b) those that, because of the articulation of the system, may influence decisions taken by the regional governments and c) those that may influence the decisions of these governments, as an inevitable consequence of the attribution of legislative powers (electoral costs and competition among Autonomous Communities).
Moreover, to reach higher degrees of fiscal co-responsibility, the system has been developed by conferring additional regulatory power on taxes assigned to the Autonomous Communities, and this is generating serious side effects that should not be ignored. In order to properly assess the existing and future implications of fiscal co-responsibility in the financing system of the Autonomous Communities, it is essential to identify real opportunities that fiscal co-responsibility offers as well as the inadequacies that it may create.
