La Carta Económica Municipalun mecanismo de financiación excepcional de los municipios canarios, 1953-1972

Abstract

From the forties of the twentieth century, the incomes of the Canarian municipal treasuries diminished due to the negative effects of the Civil War and the subsequent autarchic policy. The Carta Económica Municipal, which was approved in almost all the Canary Islands, constituted an income that the cabildos insulares derived to the municipalities of their respective island. It proceeded from the ad valorem tax on the import and export of merchandise and intended to help the municipalities to alleviate their economic situation and contribute to the improvement of social welfare. In the present work, we will analyze the impact of this resource in the different municipalities of Tenerife, which was the key to the process of urbanization of the island. Also, we will study the implementation of the Carta Económica Municipal regime in the other islands to evaluate the existing differences with Tenerife.