Los fondos europeos se han concebido como el instrumento económico comunitario más importante para conseguir la reconstrucción europea tras la pandemia de la COVID-19. Su objetivo se concreta en relanzar la economía de la UE buscando un modelo más moderno, sostenible y resistente. Para España estos fondos pueden suponer una inyección económica de 140.000 millones de euros, entre transferencias y préstamos, hasta 2026. Dada su importancia cualitativa y cuantitativa, es preciso realizar un ejercicio de reflexión acerca de lo que se puede esperar de estos fondos, así como un avance sobre su ejecución en 2021.
En los últimos años la administración pública en España ha sufrido las consecuencias de la corrupción, con especial virulencia en el mundo local. La elevada atomización de la planta local suele implicar unos sistemas de control menos exigentes, con mayores facilidades para la corrupción, especialmente en materia de urbanismo. Esta reducida dimensión también supone una escasez de medios, tanto personales como materiales y tecnológicos, lo que puede mermar la lucha contra la corrupción.
En base a lo anterior, este trabajo propone una serie de actuaciones para reducir la corrupción pública en la administración local, entre las que se señalan la necesidad de contar con una regulación estatal de los lobbies, dotar un estatuto de protección para los denunciantes de buena fe y un régimen sancionador apropiado, promover el gobierno abierto, con el reconocimiento explícito al derecho de acceso a la información, deslindar el ámbito de administración del propio de gobierno, aprovechar los avances en Big Data y la Inteligencia Artificial en la prevención y corrección de comportamientos fraudulentos dentro de la administración, exigencia de información a los empleados públicos y la creación de oficinas autonómicas antifraude.
In recent decades, wind energy has undergone significant progress, with the contribution of countries such as China, the United States, Germany and Spain standing out, although there is no single comprehensive model for promoting renewable energy worldwide. In Spain, the regions of Galicia, Castilla-La Mancha and Andalusia have led this process, with significant changes in their contribution depending on the economic situation and the varied legislative framework in force at any given time. Although wind energy is less harmful to the environment, it is not harmless, and environmental impact and its penalisation is one of the key elements in the applicable regulations. In the case of Spain, the three regions mentioned above, out of a total of seventeen, apply their own taxes to tax the environmental impact of wind energy. The aim of this paper is to describe and compare the wind tax applied in the aforementioned regions from 1995 to 2020; to characterise wind taxation socio-economically, and to assess the suitability of this type of taxation to tax the environmental impacts associated with wind energy activity in Spain. The differences in tax treatment are notable and it is observed that the concept of environmental impact has been anchored in the past and, today, older wind farms with less powerful wind turbines are those that bear a greater tax burden, while more modern, more powerful and larger wind farms (with a significant environmental, acoustic and visual impact) may even be exempt from taxation.
According to the Second Generation of Theories of Fiscal Federalism, if subcentral governments can increase the level of spending without taking responsibility for the cost due to the existence of a soft budget constraint, incentives are created for financially irresponsible behavior. Since 2012, the central government in Spain has created various funds with the aim of improving the liquidity of the Autonomous Communities, but their design has meant that the latter can obtain resources at little cost. This paper tests the hypothesis under which the regions that have received more extraordinary liquidity funds have had a less prudent fiscal behavior, finding no evidence of it. The level of unemployment, the financial insufficiency and the electoral cycle of the budget are the determining factor in explaining greater non-compliance with deficit and debt targets and higher deficit and debt growth rates.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.