IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2015v154i1p93-117.html
   My bibliography  Save this article

Los Beneficios Fiscales Para Emprendedores Y La Reforma Tributaria

Author

Listed:
  • Luis Miguel Muleiro Parada

    (Universidad de Vigo)

Abstract

Los emprendedores pueden ser unos actores fundamentales del cambio por lo que, desde hace algunos años, se le ha prestado una especial atención en la normativa tributaria. Los principales impuestos directos han tratado de aliviar de alguna manera las cargas de las empresas de nueva creación. También en el IVA se ha amparado alguna medida, aunque no sólo para emprendedores. Incluso las CCAA en ejercicio de su poder financiero han establecido diversos beneficios fiscales. En el presente estudio analizaremos todas estas normas, considerando su proyección en la reforma de nuestro sistema tributario. El apoyo a los emprendedores, vía proliferación de beneficios fiscales, no puede derivar en una excesiva complicación del ordenamiento.

Suggested Citation

  • Luis Miguel Muleiro Parada, 2015. "Los Beneficios Fiscales Para Emprendedores Y La Reforma Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 154(1), pages 93-117, March.
    • Handle: RePEc:hpe:crotri:y:2015:v:154:i:1:p:93-117
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/154.pdf#page=93
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ordenamiento tributario; emprendedores; beneficios fiscales.;
    All these keywords.

    JEL classification:

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

    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:hpe:crotri:y:2015:v:154:i:1:p:93-117. 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: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.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.