¿Qué reformas necesita el sistema de financiación regional?

This paper argues that the current Spanish system of regional financing does not adequately respect the principles of equality, autonomy, responsibility and transparency that should guide its design. It also advances a series of recommendations for the reform of the system that can be classified into two broad headings: guaranteeing the effective application of the constitucional principle of equality and reinforcing the fiscal responsibility and the accountability of regional governments.