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Conocimiento fiscal: un aspecto clave para la evaluación de políticas públicas

Author

Listed:
  • José Mª Durán Cabré

    (Universitat de Barcelona e Institut d’Economia de Barcelona)

  • Alejandro Esteller Moré

    (Universitat de Barcelona e Institut d’Economia de Barcelona)

Abstract

Los resultados de sendas encuestas nos permiten constatar que el nivel de conocimiento de la sociedad española sobre cuestiones fiscales básicas y sobre la descentralización impositiva es bajo. Asimismo, se observa una elevada heterogeneidad por grupos sociales, según el estatus socioeconómico y el género. De esta manera, la evaluación y formación de las políticas públicas se basarán en preferencias sociales sesgadas por el bajo nivel de información fiscal básica. Además, difícilmente se alcanzarán las ventajas que la descentralización fiscal puede aportar en términos de mejor asignación de recursos gracias a una mayor rendición de cuentas de los diferentes gobiernos. Este desconocimiento se constata en el caso particular del impuesto sobre el patrimonio, figura casi inexistente en los sistemas fiscales de nuestro entorno, pero que genera gran atención en nuestro país. Se constata, a raíz también de los resultados de la encuesta, una demanda social para su incremento. La literatura económica, sin embargo, concluye que el impuesto actual español fomenta prácticas de elusión fiscal, hay un elevado fraude, y su efecto redistributivo y su recaudación son muy reducidos. En definitiva, y este es el objetivo del artículo, ¿la realidad del impuesto español sobre el patrimonio es consecuencia de una demanda social fundamentada o de un sesgo informativo?

Suggested Citation

  • José Mª Durán Cabré & Alejandro Esteller Moré, 2023. "Conocimiento fiscal: un aspecto clave para la evaluación de políticas públicas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 103(01), pages 214-247.
    • Handle: RePEc:ekz:ekonoz:2023109
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    References listed on IDEAS

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    More about this item

    Keywords

    conocimiento; datos de encuesta; descentralización fiscal; impuesto sobre el patrimonio; impuestos;
    All these keywords.

    JEL classification:

    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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