Qualitative approach to the study of fiscal federalism

This paper consists of showing a partial progress of the research project entitled "Fiscal federalism and political change" with special emphasis on data collection techniques, understood as the set of alternatives that the researcher has to recover significant information according to the objective of the study (Álvarez-Gayou, 2008). For this purpose, the ontological, epistemological and methodological foundation of the non-directive interview and discourse analysis is analyzed. The first, according to Guber (2001), is a social relationship in such a way that the data provided by the interviewee are the reality that the interviewer builds with the interviewer in the meeting. While the second highlights the need to frame the study of social processes in their historical contexts, rejects universal and generalizable explanations and opts for specific social models and for the emphasis on contradictions and transformations against linear visions (Gordo & Serrano, 2008).

On the other hand, the importance of reflexivity is analyzed, as a critical stance that allows the researcher to carry out decisions within the framework of constant analysis. In this way, the choice of any data recovery technique must be based on a critical stance; that is, from reflexivity and taking into consideration the coherence and harmony between its ontological, epistemological and methodological aspects.