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El Impuesto Sobre Sociedades: Una Herramienta De Política Económica

Author

Listed:
  • José Antonio Martínez Álvarez

    (Instituto de Estudios Fiscales)

  • Dolores García Martos

    (Instituto de Estudios Fiscales)

  • Sara Callejo Arranz

    (Instituto de Estudios Fiscales)

Abstract

El Impuesto sobre Sociedades aunque con poco peso en el conjunto de los tributos del sistema fiscal español, es una importante herramienta de la política económica, por ser un relevante elemento en la estrategia empresarial. Durante la doble recesión económica española, la recaudación por este impuesto ha descendido significativamente, recuperándose parte de la misma por las medidas de política fiscal adoptadas en años recientes. En este artículo se analizan estos aspectos y constituye un análisis del comportamiento de este tributo tanto en el ámbito nacional, en relación con otros impuestos, así como una comparativa con los países de la Unión Europea.

Suggested Citation

  • José Antonio Martínez Álvarez & Dolores García Martos & Sara Callejo Arranz, 2014. "El Impuesto Sobre Sociedades: Una Herramienta De Política Económica," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 152(3), pages 7-33, September.
  • Handle: RePEc:hpe:crotri:y:2014:v:152:i:3:p:7-33
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    More about this item

    Keywords

    Impuesto sobre Sociedades; grandes empresas; pymes; recaudación;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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