El papel de las diputaciones provinciales desde la perspectiva del gasto y los ingresos: situación actual y potenciales líneas de mejora

Abstract

Although numerous studies have been carried out on the budget and finances of municipalities in Spain, little attention has been paid to provincial councils from this perspective. This deficiency is also observed in Galicia, which highlights the need to evaluate the expenditure, revenue and budgetary solvency of the four provincial councils. This work makes it possible to identify, on the basis of the net recognised rights and obligations published by the Ministry of Finance, different behaviours with respect to the spending policies of each entity, which is crucial given the small scale of the municipalities in Galicia. Finally, a series of actions to improve the role of Galicia's provincial authorities from a budgetary and financial perspective are outlined.

Keywords:

provincial councils, expediture policies, public revenue, budgetary and financial situation, local authorities