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Una valoración del sistema tributario español: suficiencia, eficiencia y equidad

Author

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  • José Miguel Domínguez Martínez

Abstract

En este trabajo se lleva a cabo una valoración del sistema tributario español desde la triple perspectiva de la suficiencia, la eficiencia y la equidad. Inicialmente se ofrece una visión sucinta de la evolución reciente y de la situación del sistema tributario español en el contexto internacional. Posteriormente se hace una referencia al marco general de los principios de la imposición utilizados para el diseño de un buen sistema fiscal. En la parte central del trabajo se efectúa un recorrido por las principales cuestiones que se suscitan en las tres vertientes mencionadas. Finalmente se relaciona un conjunto de retos y problemas afrontados por el sistema tributario español.

Suggested Citation

  • José Miguel Domínguez Martínez, 2016. "Una valoración del sistema tributario español: suficiencia, eficiencia y equidad," Working Papers 01/16, Instituto Universitario de Análisis Económico y Social.
    • Handle: RePEc:uae:wpaper:0116
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    File URL: http://www3.uah.es/iaes/publicaciones/DT_01_16.pdf
    File Function: First version, 2016
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