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El impuesto sobre transacciones financieras en la Unión Europea: aspectos jurídicos y económicos

Listed author(s):
  • José M. Domínguez Martínez
  • José Mª López Jiménez
Registered author(s):

    Este trabajo tiene por objeto llevar a cabo un análisis económico-jurídico de la propuesta para la aplicación de un impuesto sobre transacciones financieras (ITF) en una decena de países de la Unión Europea (UE). Inicialmente se efectúa un repaso de los principales antecedentes del ITF en el panorama internacional, así como de la reforma de la fiscalidad del sistema financiero a raíz de la reciente crisis económica y financiera. Asimismo se realiza una breve valoración de las principales experiencias en este ámbito de la tributación. Posteriormente se expone el proceso de gestación de la propuesta en la UE y se analiza la estructura del impuesto planteado, así como sus implicaciones desde la perspectiva de los principios de la imposición.

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    File URL: http://www3.uah.es/iaes/publicaciones/DT_01_17.pdf
    File Function: First version, 2017
    Download Restriction: no

    Paper provided by Instituto Universitario de Análisis Económico y Social in its series Working Papers with number 01/17.

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    Length: 49 pages
    Date of creation: Feb 2017
    Handle: RePEc:uae:wpaper:0117
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