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Juan Alberto Turnes Abelenda
Universidade de Santiago de Compostela
Xavier Vence Deza
Universidade de Santiago de Compostela
Vol 29 No 3 (2020), Articles, pages 1-16
Submitted: 28-03-2020 Accepted: 08-06-2020 Published: 09-09-2020
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In this work, the Galician fiscal balance for the 2011-2013 period is estimated, using the SICOP as the database for allocating expenditure and carrying out a comparison with the results obtained from the System of Territorialised Public Accounts. As the main innovation. and differing from different works published so far for Galicia, the result of the fiscal balance is presented according to the following logic. Firstly, the “basic fiscal balance” is prepared, where only the territorialised expenditure in Galicia is taken into account and which is materialised in transfers from the Central Administration to the Autonomous
Community, expenditure on goods and services, personnel and real investment. Subsequently, the result of the “extended fiscal balance” is indicated, where financial and social protection expenditure is added.

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