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Incidencia En El Ámbito Tributario Local Del Proceso De Liberalización De La Actividad Económica

Author

Listed:
  • María Asunción Rancaño Martín

    (Universidad de Granada)

Abstract

La situación de crisis económica en la que actualmente nos encontramos ha originado una avalancha de medidas laborales y financieras para paliar los efectos de aquélla y reducir el déficit público. Este estudio se centra, fundamentalmente, en las modificaciones introducidas en el proceso de liberalización de la actividad económica y en las consecuencias que estas reformas han tenido en el ámbito tributario local, concretamente en la incidencia que las mismas han tenido en la configuración de las tasas y en el Impuesto sobre Construcciones, Instalaciones y Obras.

Suggested Citation

  • María Asunción Rancaño Martín, 2013. "Incidencia En El Ámbito Tributario Local Del Proceso De Liberalización De La Actividad Económica," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 147(2), pages 179-202, June.
    • Handle: RePEc:hpe:crotri:y:2013:v:147:i:2:p:179-202
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    Keywords

    liberalización; actividad económica; Derecho Tributario.;
    All these keywords.

    JEL classification:

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

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