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Consolidación, evolución reciente de los impuestos y reforma fiscal

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  • Ignacio Zubiri Oria

Abstract

El Sector Público español se enfrenta a retos importantes, tanto a corto como a medio y largo plazo. En el corto plazo, debe llevar a cabo un proceso de consolidación que le permita reducir los elevados niveles de endeudamiento que ha acumulado por las crisis del COVID y, más importante, por la Gran Recesión del 2008. En el medio y largo plazo se enfrenta a un aumento sustancial del gasto debido al envejecimiento de la población y, puede, que debido al aumento del gasto en defensa. Y esto debe hacerlo con un sistema fiscal que, si bien ha sido capaz de aportar recursos crecientes en el pasado reciente, tiene problemas estructurales de diseño que limitan su equidad y su capacidad recaudatoria futura.

Suggested Citation

  • Ignacio Zubiri Oria, 2026. "Consolidación, evolución reciente de los impuestos y reforma fiscal," Studies on the Spanish Economy eee2026-10, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2026-10
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    References listed on IDEAS

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    1. Ceyhun Elgin & M. ayhan Köse & Franziska Ohnsorge & Shu Yu, 2021. "Understanding Informality Abstract:," Working Papers 2021/03, Bogazici University, Department of Economics.
    2. Kose, M. Ayhan & Elgin, Ceyhun & Ohnsorge, Franziska & Yu, Shu, 2021. "Understanding Informality," CEPR Discussion Papers 16497, C.E.P.R. Discussion Papers.
    3. Alessandro Sterlacchini & Francesco Venturini, 2019. "R&D tax incentives in EU countries: does the impact vary with firm size?," Small Business Economics, Springer, vol. 53(3), pages 687-708, October.
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