Fiscal Federalism. Importance of municipal autonomy for sustainable development

Abstract

In the present work, it is understood that in order to achieve sustainable development, it is necessary to consecrate a true municipal autonomy and that financial economic autonomy means that the municipality can procure its own resources without intervention of any other state order without prejudice to the fact that they receive resources from Co-participation schemes. Provincial public law, has given support to the possibility of generating the necessary financing for the growth of the tax systems and tax administration of the municipalities. In this sense, various provincial constitutions, have consecrated for their municipalities the faculty that they can perceive real taxes considering the tensions that arise in the practice of our federalism, which has become more and more unitary.