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Reflexiones sobre la Fiscalidad de las Grandes Empresas Multinacionales en España

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  • J. Ignacio Conde-Ruiz

Abstract

El Impuesto sobre Sociedades español presenta una serie de características propias que lo convierten en uno de los IS más ineficientes de nuestro entorno, pues coexisten unos tipos impositivos nominales muy elevados -y distorsionantes-, con unos tipos efectivos reducidos para las empresas que son capaces de optimizar su base gravable gracias a la maraña de deducciones, exenciones y otros beneficios fiscales. Uno de los grandes desafíos de nuestra Hacienda Pública es el diseño de un sistema de impuestos sobre las empresas que sea capaz de recaudar y no genere distorsiones en las elecciones de las empresas. La existencia de paraísos fiscales, el crecimiento de las empresas multinacionales y la mayor movilidad del capital son probablemente los cambios más importantes en lo que se refiere a la imposición de las empresas. En este contexto, la reforma del impuesto de sociedades hay que abordarla a dos niveles: nacional e internacional

Suggested Citation

  • J. Ignacio Conde-Ruiz, 2015. "Reflexiones sobre la Fiscalidad de las Grandes Empresas Multinacionales en España," Policy Papers 2015-06, FEDEA.
  • Handle: RePEc:fda:fdapop:2015-06
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    Blog mentions

    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. Lucha contra el fraude fiscal en España: ¿Dónde estamos?
      by J. Ignacio Conde-Ruiz in Nada Es Gratis on 2016-04-21 10:07:08

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