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Reflexiones sobre el sistema fiscal español: notas para un debate necesario

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  • José Félix Sanz Sanz

Abstract

El documento ofrece una reflexión integrada sobre los principales retos estructurales del sistema fiscal español, partiendo de una premisa central: la reforma tributaria no puede analizarse ni diseñarse al margen del marco presupuestario e institucional en el que se inserta. La fiscalidad no es un instrumento autónomo, sino la expresión cuantitativa de un contrato fiscal más amplio que articula el tamaño del Estado, la composición del gasto, el recurso a la deuda y la distribución intertemporal de las cargas entre generaciones.

Suggested Citation

  • José Félix Sanz Sanz, 2026. "Reflexiones sobre el sistema fiscal español: notas para un debate necesario," Studies on the Spanish Economy eee2026-01, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2026-01
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