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Cinco reflexiones sobre el Informe para la reforma del sistema tributario

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  • Julio López Laborda
  • Jorge Onrubia Fernández

Abstract

El objetivo de este trabajo es ofrecer una valoración del Informe de la Comisión de Expertos para la Reforma del Sistema Tributario Español que, a la vez, sirva como una reflexión sobre los caminos posibles para una reforma fiscal en España. El análisis se estructura en torno a cinco preguntas. Las cuatro primeras suscitan sendas reflexiones sobre las consecuencias que puedan tener las recomendaciones del Informe para el cumplimiento de los principios impositivos clásicos: - Mejora la reforma propuesta la capacidad recaudatoria del sistema fiscal? - Van a generar las propuestas de reforma ganancias de eficiencia? - Qué implicaciones distributivas tienen las propuestas? - Cómo influyen las propuestas de reforma en los costes de administración y cumplimiento del sistema tributario? La última pregunta plantea el impacto de las sugerencias del Informe sobre las competencias tributarias autonómicas: - Se va a alterar la autonomía tributaria de las comunidades autónomas? El Informe formula dos objetivos fundamentales: asegurar la suficiencia recaudatoria del sistema fiscal, crucial para cumplir con los compromisos de consolidación fiscal asumidos por España, y estimular el crecimiento y la creación de empleo, lo que se lograría consiguiendo recaudar con menos desincentivos al trabajo, la inversión y el ahorro.

Suggested Citation

  • Julio López Laborda & Jorge Onrubia Fernández, 2014. "Cinco reflexiones sobre el Informe para la reforma del sistema tributario," Policy Papers 2014-01, FEDEA.
    • Handle: RePEc:fda:fdapop:2014-01
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