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Antecedentes y futuro del Impuesto sobre Transacciones Financieras en España

Author

Listed:
  • M.ª Gabriela Lagos Rodríguez

    (Universidad de Castilla-La Mancha)

Abstract

El interés en el gravamen sobre ciertas transacciones financieras ha estado presente en las discusiones doctrinales y políticas de los últimos años. El objeto de este trabajo es analizar los argumentos que justifican su aplicación y los riesgos que comporta. Para ello, se analizan las regulaciones y experiencias del Reino Unido, Francia e Italia, la propuesta original de la Comisión Europea y la francoalemana que está ahora en discusión, y se comparan con el Proyecto del Impuesto sobre Transacciones Financieras en nuestro país. El propósito es evaluar tanto la configuración del impuesto como sus posibles efectos y la conveniencia de aplicar un ITF en España.

Suggested Citation

  • M.ª Gabriela Lagos Rodríguez, 2019. "Antecedentes y futuro del Impuesto sobre Transacciones Financieras en España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 173(4), pages 77-115, December.
    • Handle: RePEc:hpe:crotri:y:2019:v:173:i:4:p:77-115
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