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Opciones para combatir el fraude y blanqueo de capitales, ¿restricción o eliminación de la estimación objetiva en el Impuesto sobre la Renta de las Personas Físicas?

Author

Listed:
  • Juan Jesús Martos García

    (Universidad de Granada)

Abstract

Análisis del régimen de estimación objetiva en el IRPF tras casi tres décadas de aplicación en nuestro ordenamiento. Valoración de las ventajas e inconvenientes que presenta, así como de las dos alternativas que se plantean para combatir el fraude y el blanqueo de capitales: acentuar la restricción de las actividades que pueden acogerse a este régimen o continuar un paso más y eliminarlo.

Suggested Citation

  • Juan Jesús Martos García, 2019. "Opciones para combatir el fraude y blanqueo de capitales, ¿restricción o eliminación de la estimación objetiva en el Impuesto sobre la Renta de las Personas Físicas?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 172(3), pages 105-156, September.
    • Handle: RePEc:hpe:crotri:y:2019:v:172:i:3:p:105-156
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    More about this item

    Keywords

    IRPF; régimen de estimación objetiva; fraude fiscal; blanqueo de capitales;
    All these keywords.

    JEL classification:

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

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