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Régimen Jurídico De Las Tasas En La Ley De Extranjería, Inmigración E Integración Social. Cuestiones Problemáticas

Author

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  • José A. Sánchez Galiana

    (Universidad de Granada)

Abstract

La Ley Orgánica 4/2000, de 11 de enero, sobre derechos y libertades de los extranjeros en España y su integración social, varias veces modificada y desarrollada reglamentariamente, regula en el Capítulo IV del Título II, las tasas de extranjería. En el presente trabajo se analizan las cuestiones más problemáticas de esta regulación, en relación, entre otras, con las materias concernientes a su devengo, sujetos pasivos, beneficios fiscales o su cuantificación, realizando determinadas consideraciones, así como propuestas de lege ferenda que la harían más ajustada a la Ley de Tasas y Precios Públicos y a la Ley General Tributaria.

Suggested Citation

  • José A. Sánchez Galiana, 2015. "Régimen Jurídico De Las Tasas En La Ley De Extranjería, Inmigración E Integración Social. Cuestiones Problemáticas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 157(4), pages 123-163, December.
    • Handle: RePEc:hpe:crotri:y:2015:v:157:i:4:p:123-162
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    Keywords

    Tasas extranjería; régimen jurídico.;

    JEL classification:

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

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