Acceso usuarios
María José Portillo Navarro 
Los municipios españoles han atravesado numerosos problemas económicos derivados de la crisis y de su alta dependencia de los ingresos asociados a la actividad urbanística. Sin embargo, la evolución no ha sido la misma en todos ellos. Por ello, en este trabajo nos hemos planteado como objetivo la necesidad de conocer y profundizar en la situación de los municipios españoles en los años de crisis, calculando una serie de indicadores presupuestarios, según tramos de población, representativos de la gestión presupuestaria local, lo que nos ha permitido obtener resultados acerca del modo en el cual los Ayuntamientos españoles han afrontado la crisis económica.
This work analyze the relationship between the evolution of the local budgetary indicators during the economic crisis and relationship with the size of the municipality to know the impact of this crisis in the Spanish Town Councils and the measures taken between 2006-2014.
The analysis of the local budget has been taking a greater importance in recent years, primarily due to the need to know the efficiency of municipal budgets. At the international level, the study of the local budget as a need to provide information with which to perform a financial analysis, has been evidenced both by institutions such as the Federal Accounting Standards Advisory Board and by authors who have studied the local budget (Clark, 1994; Kiewiet and Szakaly, 1996; Zehms, 1991). In the Spanish context, different authors have addressed the budget issue municipal (Suárez et al, 2008; Caramés, 2005; Stephen, 2007, Benito and Bastida, 2010, Suárez y Fernández, 2012, or Perez et al, 2013 by quote some of them), and the studing the local indicators and indices that could help to improve the transparency and efficiency of the municipal budget (Cárcaba, 2003 or Caramés, 2005, among others).
