Acceso usuarios
Jorge Olmo Vera, María Isabel Brusca Alijarde 
, Margarita Labrador Barrafón
A creación do Fondo para o Financiamento do Plan de Pagamento a Provedores(2012-2013) e o control fiscal dos períodos de pagamento son dúas medidas que pretendenreducir a morosidade pública. Neste contexto, o obxectivo do traballo é avaliar as medidasanteriores e comprobar se as características políticas e a contorna económica inflúen nosperíodos de pagamento dos concellos españois. Para iso, realízase unha análise exploratoriae aplícase a metodoloxía de datos de panel (2009-2014). Contribúese en probar a eficienciadas políticas que combaten a morosidade e en analizar a liquidez municipal.
The creation of the Supplier Payment Plan (2012-2013) and the introduction of a tax rule that allows to control the average payment periods are two policies aiming to reduce late payments by public authorities. In this context, the aim of this paper is to check the effectiveness of both policies and examine the influence of the political features and economic environment over the period of payment of Spanish municipalities. In order to achieve this goal, it carries out an exploratory analysis and panel data techniques (2009-2014) are applied. The main contribution is to prove the effectiveness of public policies avoiding late payments as well as to review the short-term financial position in municipalities.
