El sistema fiscal español. Las reformas necesarias

  1. Ignacio Zubiri 1
  1. 1 Universidad del País Vasco/Euskal Herriko Unibertsitatea
    info

    Universidad del País Vasco/Euskal Herriko Unibertsitatea

    Lejona, España

    ROR https://ror.org/000xsnr85

Journal:
Mediterráneo económico

ISSN: 1698-3726

Year of publication: 2014

Issue Title: Un nuevo modelo económico para España. Reformas estructurales para la recuperación y el crecimiento

Issue: 25

Pages: 117-145

Type: Article

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More publications in: Mediterráneo económico

Abstract

This article verifies that Spain is one of the EU-15 countries with the lowest taxes. Collections are some 15 % less than the average. The difference is with the taxes and not with contributions, as low collections are a historic trend and not circumstantial to the present time. The fundamental cause of these differences is not that the rates are low, but rather that there are many tax deductions, abundant loopholes and widespread fraud. Before establishing the objectives that must be sought in tax reform, the text justifies the need for it, comparing the Spanish system to that in other countries and reviewing the effects of taxes on incentives and outlining measures to reduce the level of fraud.

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