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La fiscalidad de las fundaciones: un equilibrio entre la promoción del Estado social y la competencia en los mercados

Author

Listed:
  • Julio Jiménez Escobar

    (ETEA - Universidad de Córdoba)

Abstract

The objective of this article is to establish a set of basic guidelines to encourage the establishment of a special tax regime for foundations within the framework of the Spanish constitution. Having analysed the laws that are currently in force, this will provide us with sufficient grounds to identify the true problems that affect the organisation of a coherent and well-structured tax regime for these entities, as problems take on their true epistemological meaning when considered within a general framework of good sense and solid grounds. These basic guidelines will also enable us to propose a set of general and specific guidelines on which to base the technical solutions to the problems identified. Finally, given that current tax legislation responds to the basic guidelines that we have identified (at least in terms of the organisation of tax concessions), this will facilitate the solution of interpretative problems, thereby making it easier to identify the ratio legis in each case.

Suggested Citation

  • Julio Jiménez Escobar, 2006. "La fiscalidad de las fundaciones: un equilibrio entre la promoción del Estado social y la competencia en los mercados," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 56, pages 225-262, November.
  • Handle: RePEc:cic:revcir:y:2006:i:56:p:225-262
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    File URL: http://www.ciriec-revistaeconomia.es/banco/5609_Jimenez.pdf
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    Cited by:

    1. Julio Jiménez Escobar, 2013. "Nuevas realidades en el tercer sector: las aportaciones jurídico-organizativas de las fundaciones cívicas
      [New realities in the third sector: the legal and organisational contributions of community
      ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 110, pages 163-191.

    More about this item

    Keywords

    Foundations; taxation; social State; competitiveness.;

    JEL classification:

    • L30 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - General
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship

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