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Un análisis de los diez años de funcionamiento del IVA en España

Author

Listed:
  • Mercedes Vallejo

    (Profesora de Hacienda Pública. Universidad del País Vasco)

Abstract

This article briefly summarises the first ten years of VAT operation in Spain, with an analysis of development, characteristics, and the relationship between Spain and the Autonomous Community of the Basque Country with regard to this tax. The relative strength of Value Added Tax makes it one of the main sources of revenue, not only in Spain, but in all EU countries, and it might constitute an obstacle to free circulation of goods and services between EU member states. The creation of the Single Market in 1993 necessitates a series of regulations leading to convergence in VAT legislation in the different states and this question is also addressed by the article.

Suggested Citation

  • Mercedes Vallejo, 1997. "Un análisis de los diez años de funcionamiento del IVA en España," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 146-165.
    • Handle: RePEc:ekz:ekonoz:1997207
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    More about this item

    Keywords

    IVA fuentes de financiación; concierto económico;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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