EL IMPUESTO SOBRE ACTIVIDADES ECONOMICAS ANTE LA INCIDENCIA DE LA CRISIS EN LAS EMPRESAS
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2021-07-06
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Jaén: Universidad de Jaén
Resumen
El Impuesto sobre Actividades Económicas supone un recurso
relevante y complejo que aporta financiación al conjunto de
municipios que forman las Haciendas Locales. Por ello, se
analizan los aspectos que se han considerado más importantes del
mismo.
Este estudio se inicia con una breve visión histórica, así como su
marco normativo de aplicación, para posteriormente profundizar
en las características propias del impuesto, como son las
exenciones, bonificaciones y obligaciones tributarias, analizando
posteriormente la fórmula que determina su cuantía, donde se
explican todos sus componentes.
Una vez analizado el impuesto, se destacará las principales
problemáticas que éste supone, teniendo como referente los
principios en los que se debe basar la justicia tributaria. Para
finalizar, se comentará la “conveniente reforma” respecto a las
bonificaciones del Estado, concluyendo con los efectos que le
causa la situación epidémica actual y las conclusiones obtenidas
de la redacción y estudio de este trabajo.
The Tax on Economic Activities is a relevant and complex resource that provides financing to the set of municipalities that make up the Local Treasuries. Therefore, te aspects that have been considered the most important of it are analyzed. This study begins with a brief historical overview, as well as its regulatory framework of application to later Delve into the characteristics of the tax, such as exemptions, bonuses and tax obligations, subsequently analyzing the formula that determines its amount, where they are explained all its componentes. Once the tax has been analyzed, the main problems that it entails will be highlighted, taking as a reference the principles on which tax justice should be based. Finally, we will comment on the “conveniente reform” regarding the State bonuses, concluding with the effects caused by the current epidemic situation and the conclusions obtained from the writing and study of this work.
The Tax on Economic Activities is a relevant and complex resource that provides financing to the set of municipalities that make up the Local Treasuries. Therefore, te aspects that have been considered the most important of it are analyzed. This study begins with a brief historical overview, as well as its regulatory framework of application to later Delve into the characteristics of the tax, such as exemptions, bonuses and tax obligations, subsequently analyzing the formula that determines its amount, where they are explained all its componentes. Once the tax has been analyzed, the main problems that it entails will be highlighted, taking as a reference the principles on which tax justice should be based. Finally, we will comment on the “conveniente reform” regarding the State bonuses, concluding with the effects caused by the current epidemic situation and the conclusions obtained from the writing and study of this work.