PUBLIC LOCAL TAX MANAGEMENT IN SPAIN: SOME SOLIDARITY PROPOSALS FOR WELFARE STATE TO THE GLOBAL CRISIS

Local government is a basic mainstay for democratic Welfare States based on principle of maximum closeness to the citizen (subsidiarity). However, municipalities are faced with many problems to make this challenge, including precisely its limited financial capacity and infra municipalism. Therefore, they had to devise new ways to maximize administrative efficiency of tax administration and collection. Following the literature on models of local public service delivery, local tax management provision would be: direct supply by the local administration, delivery through special purpose bodies dependent on the local government, and outsourcing. These formulas, incorporating elements of both the New Public Management (NPM) and governance, have been reflected in various models ranging from inter administrative cooperation and supra local organizing skills. The aim of the study is to analyze these formulas for the sake of the principles of Solidarity, Equity and Redistribution. In this sense, municipalities have to maximize tax revenue for effective development of their social policies in the mode of Welfare States increasingly uncertain.