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Familia Y Fiscalidad Directa En España

Author

Listed:
  • Mª Gabriela Lagos Rodríguez

    (Universidad de Castilla-La Mancha)

  • Alfredo Iglesias Suárez

    (Universidad de Castilla-La Mancha)

  • Raquel Alamo Cerrillo

    (Universidad de Castilla-La Mancha)

  • Cristina García Nicolás

    (Universidad de Castilla-La Mancha)

Abstract

El artículo reflexiona sobre la adecuación de la fiscalidad a la familia española actual, que es a su vez producto de los múltiples cambios sociales producidos en las últimas décadas en nuestro país. Los principios de neutralidad, equidad y eficiencia -objetivos de la regulación fiscal-, no parecen cumplirse plenamente ni en el IRPF ni en el Impuesto de Sociedades, por lo que los autores se plantean cómo gravar a la familia o a los individuos para que se cumpla la exigencia constitucional de protección social, económica y jurídica de la familia por parte de los poderes públicos.

Suggested Citation

  • Mª Gabriela Lagos Rodríguez & Alfredo Iglesias Suárez & Raquel Alamo Cerrillo & Cristina García Nicolás, 2010. "Familia Y Fiscalidad Directa En España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 137(4), pages 93-116, December.
    • Handle: RePEc:hpe:crotri:y:2010:v:137:i:4:p:93-116
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    More about this item

    Keywords

    Familia; equidad; regulación fiscal.;
    All these keywords.

    JEL classification:

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

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