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Propuesta de un marco fiscal propio del trabajo autónomo
[Proposal for an attorney`s own self-employment]

Author

Listed:
  • Alvaro Bajén García

    (UPTA España.)

Abstract

Con la aprobación del Estatuto del Trabajo Autónomo se resalta en nuestro país la figura del empresario individual a través de la prestación que realiza este empresario, surge el concepto de trabajo autónomo como una realidad que tendrá fuerza expansiva en todos los órdenes jurídicos. En materia de fiscalidad el Estatuto no aborda un marco fiscal específico, únicamente mandata a los poderes públicos para que con una política fiscal adecuada promocione el trabajo autónomo. No obstante nuestro país debe abordar un marco fiscal general para el trabajo autónomo, promocionando e incentivando las actividades de estos autónomos a través del establecimiento de beneficios fiscales.

Suggested Citation

  • Alvaro Bajén García, 2008. "Propuesta de un marco fiscal propio del trabajo autónomo [Proposal for an attorney`s own self-employment]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 96, pages 174-196.
  • Handle: RePEc:ucm:reveco:y:2008:i:96:p:174-196
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