Proposal of Income Tax of First Commercialization of Edible Wild Mushrooms with Social an Economic Importance
The aim of this article is to study how the Tributary Agency could regulate the taxation of income tax of first commercialization of edible wild mushrooms with social an economic importance. The lack of adaptation of the present law to the characteristics of the passive subject is causing a very important fiscal fraud. It supposes the rupture of the general principles that must prevail in tributary matter. The proposal tries to correct this problem because, on the one hand, the implementation and later control of Tributary Agency is easier than actual model and, and the other hand, generates important advantages for the harvesters with a smaller hypothetic future resistance to be controlled. Thus, the simulations suppose an important fiscal saving for habitual commercial harvesters, simultaneously that a considerable reduction of its fiscal obligations.
Volume (Year): 21 (2012)
Issue (Month): 1 ()
|Contact details of provider:|| Postal: Avda Xoan XXIII S/N, 15704 Santiago de Compostela|
Web page: http://www.usc.es/econo/RGE/benvidag.htm
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:sdo:regaec:v:21:y:2012:i:1_2. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Iglesias Casal)
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.