© 2018, IGI Global. All rights reserved. The scope of this chapter is to examine the concept of financial sustainability in Catalan municipalities through two different perspectives: The first refers to the perspective of law as it is recorded in the relevant legislation. The second refers to the point of view of mayors and municipality executives who were called to implement the legislation in practice. For the purposes of the study, the relevant Spanish legal documents are analyzed. The reality in practice is captured through the analysis of official documents and semi-structured interviews and informal discussions with mayors and executives of Catalan municipalities. A gap appears to exist between existing legislation and the actual needs of municipalities, which ask for more flexibility and independence to act since the targets set by law are successfully met.
|Title of host publication||Financial Sustainability and Intergenerational Equity in Local Governments|
|Number of pages||23|
|Publication status||Published - 16 Mar 2018|
Karatzimas, S., & Miquela, C. G. (2018). Two approaches on local governments' financial sustainability: Law vs. practice in catalan municipalities. In Financial Sustainability and Intergenerational Equity in Local Governments (pp. 58-81) https://doi.org/10.4018/978-1-5225-3713-7.ch003