La incidencia de la reforma de las administraciones públicas en el régimen económico-financiero de las corporaciones locales en su proyección actual

Zusammenfassung

After the fiscal consolidation and debt reduction measures required for Spain’s entry into the EU in 1986, which lasted for a long period of time, in mid-2008, a global economic crisis began, with devastating effects at European level. The recovery towards budgetary balance in Spain required a reform process in the Spanish Administration, which justified the constitution of a Commission for the Reform of Public Administrations, which would make a series of recommendations, which were implemented through a broad set of legislative changes. Its impact has been unavoidable on Local Entities, having to adapt their activity to the principles of budgetary stability, financial sustainability and transparency, at the same time, conditioning it to greater control mechanisms, which over time will bring consequences in order to advance in improving the general interest.