IDEAS home Printed from https://ideas.repec.org/a/ekz/ekonoz/1997212.html
   My bibliography  Save this article

Tendencias de la fiscalidad local en España

Author

Listed:
  • Javier Suárez Pandiello

    (Departamento de Economía, Universidad de Oviedo)

Abstract

This article reviews the development in recent years of municipal taxes and in particular the Property Tax and Tax on Economic Activities. Specifically, it summarises the main technical characteristics of each one and sets out a series of tables and graphs prepared on the basis of official statistics, which are used to comment on the main features which have shaped their use during their first years in force. Finally, certain paths for reform are suggested (not a closed proposal) which might improve the technical configuration for the purposes of preventing certain of the problems which arise in the design of these taxes.

Suggested Citation

  • Javier Suárez Pandiello, 1997. "Tendencias de la fiscalidad local en España," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 254-291.
    • Handle: RePEc:ekz:ekonoz:1997212
    as

    Download full text from publisher

    File URL: http://www.ogasun.ejgv.euskadi.eus/r51-k86aekon/es/k86aEkonomiazWar/ekonomiaz/downloadPDF?R01HNoPortal=true&idpubl=33®istro=480
    File Function: complete text
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Evolución de los impuestos municipales; impuesto sobre bienes inmuebles; impuesto sobre actividades conómicas;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ekz:ekonoz:1997212. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Iñaki Treviño (email available below). General contact details of provider: https://edirc.repec.org/data/debages.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.