La política fiscal de los 90: entre la armonización y la reordenación del gasto

The Fiscal policy of the 90s will possibly be placed, in the framework of the European Community, between tax harmonization and the reorganization of the Public Spending; therefore the title and the content of this work. Concerning harmonization, the paper analyzes separately the indirect and direct taxation. In this first case, the VA T, its neutrality and its problems in the international trace context are object of study. In respect of direct taxation, the article describes the reserves of the member states to give up the corresponding «quota» of fiscal sovereignty. According to J. Borrel, this dispute between the logic of the sovereignty and the logic of the free market is a constant issue. The problem of ageing of the population is specifically mentioned when the reorientation of the Public Spending is treated. Even though the worry showed by V. Tanzy about the absence of correlation between the diminishing of fiscal pressure and the behaviour of the spending is important, the mentioned ageing of the population will necessarily compel the States to adopt different policies relating to education, housing, savings and social security.