dc.contributor.author | Pérez de Vega, Leonor María | |
dc.date.accessioned | 2013-05-07T10:36:37Z | |
dc.date.available | 2014-01-01T00:40:07Z | |
dc.date.issued | 2012 | |
dc.identifier.citation | Revista de Estudios Europeos, 2012, 60, p. 53-80 | es |
dc.identifier.issn | 1132-7170 | es |
dc.identifier.uri | http://uvadoc.uva.es/handle/10324/2738 | |
dc.description | Producción Científica | es |
dc.description.abstract | This article analyses the legislative fiscal and tax changes introduced in this year
by different Royal Decree Laws, and Organic Law. Amendments are introduced
in all areas. On the one hand, fiscal procedure, such as the Stability Budget and
Financial sustainability Organic Law, which introduces the main concepts of the
new Stability and Growth Pact. On the other hand, the field of taxation, in direct
state taxation (Personal Income Tax, Corporate Income Tax, Non-Resident
Income Tax, etc.), as well as in indirect taxation (Value Added Tax, Excise Tax,
for example Fuel Tax), and local taxes (such as Real Estate Tax). It also embraces
EU legislation on mutual assistance for collecting taxes in national legislation.
However, this is only the beginning. There are many measures for reducing public deficit, although it is necessary to consider a global project if we wish to
return to sustainable growth. | es |
dc.format.mimetype | application/pdf | es |
dc.language.iso | spa | es |
dc.publisher | Universidad de Valladolid. Instituto de Estudios Europeos | es |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | |
dc.subject | Crisis económica - 2008 - España | es |
dc.subject | Derecho fiscal - España | |
dc.title | Reformas fiscales frente a la crisis económica en España | es |
dc.type | info:eu-repo/semantics/article | |
dc.identifier.publicationfirstpage | 53 | es |
dc.identifier.publicationissue | 60 | es |
dc.identifier.publicationlastpage | 80 | es |
dc.peerreviewed | SI | es |
dc.description.embargo | 2014-01-01 | |
dc.rights | Attribution-NonCommercial-NoDerivs 3.0 Unported | |