The fiscal autonomy of the territorial entities from the constitution of 1991. Legal and jurisprudencial analysis

Abstract

The Constitution of 1991 proposed a new model of distribution of competitions between the Central Government and the territorial entities. In this model, the departments and municipalities would have a leading role. However, the legal development seems to weaken, more than strengthen, the autonomy of the territorial entities. The analysis of the legislation and the judgments of the Constitutional Court has shown a setback in the freedom of the territorial entities to decide on their own matters – a setback in their autonomy -opposing therefore the ruling of the National Constitution.