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Valoración Del Método De Estimación Objetiva En El Irpf ¿Es Necesaria Una Reforma?

Author

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  • Alberto Vaquero García

    (Universidad de Vigo)

Abstract

La bondad del método de estimación objetiva se ha venido discutiendo desde su aplicación. El contar con un método de valoración de la capacidad fiscal del contribuyente que no dependa de su rendimiento económico real, en un impuesto como el IRPF, ha generado muchas controversias. Atendiendo a la necesidad de mejorar su funcionamiento, se han venido introduciendo cambios, que en muchas ocasiones han complicado su funcionamiento y lo han alejado de aquel primigenio método de estimación de la renta. La última modificación aprobada reduce notablemente su aplicación, pero todavía no se abordado una reforma en profundidad del sistema.

Suggested Citation

  • Alberto Vaquero García, 2016. "Valoración Del Método De Estimación Objetiva En El Irpf ¿Es Necesaria Una Reforma?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 159(2), pages 183-205, June.
    • Handle: RePEc:hpe:crotri:y:2016:v:159:i:2:p:183-205
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    More about this item

    Keywords

    Estimación objetiva; rendimiento económico; indicadores; módulos; reforma fiscal.;
    All these keywords.

    JEL classification:

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

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