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Los gastos fiscales en la teoría y en la práctica:la merma recaudatoria de un concepto elusivo

Author

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  • José M. Domínguez Martínez

Abstract

El presente trabajo tiene como objeto ofrecer un marco general para el análisis de los gastos fiscales en el plano teórico y abordar su consideración en el caso de España como foco de atención obligado ante cualquier proceso de reforma fiscal. En el trabajo se examinan los principales aspectos conceptuales y metodológicos relacionados con los gastos fiscales, se exponen sus vías de instrumentación y se evalúa su utilización con arreglo a los criterios básicos de la teoría impositiva y del gasto. Por último, se analiza la evolución de su magnitud en España en el ámbito de los tributos del Estado.

Suggested Citation

  • José M. Domínguez Martínez, 2014. "Los gastos fiscales en la teoría y en la práctica:la merma recaudatoria de un concepto elusivo," Working Papers 05/14, Instituto Universitario de Análisis Económico y Social.
    • Handle: RePEc:uae:wpaper:0514
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    File URL: http://www3.uah.es/iaes/publicaciones/DT_05_14.pdf
    File Function: First version, 2014
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