EL ORIGEN DE LOS IMPUESTOS Y EL IRPF EN ESPAÑA
Fecha
2021-05-31
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Jaén: Universidad de Jaén
Resumen
El Impuesto sobre la Renta de las Personas Físicas (en adelante
IRPF) es uno de los impuestos más importantes del sistema fiscal
español y merece un análisis profundo, tanto por su larga
trayectoria como por los cambios que se han ido produciendo a
lo largo de la misma.
Los impuestos en general, han sido medidas económicas y
políticas que se han utilizado desde hace milenios para sufragar
los diferentes gastos que afectaban a la colectividad.
En este trabajo se hará un breve recorrido histórico sobre los
sistemas tributarios de las diferentes épocas, se analizará la
evolución tributaria en nuestro país y realizará un breve análisis
comparado con países de nuestro entorno como Dinamarca y
Alemania. Finalmente se hará un estudio más exhaustivo y
pormenorizado del IRPF en nuestro país donde se verá el
funcionamiento y las rentas que están sometidas a tributación y
como se determina la base imponible y el resultado.
Personal Income Tax (hereinafter IRPF) is one of the most important taxes in the Spanish tax system and deserves an in- depth analysis, both for its long history and for the changes that have taken place along the way. Taxes in general have been economic and political measures that have been used for millennia to cover the different expenses that affected the community. In this study, a brief historical overview will be made of the tax systems throughout different periods, the tax evolution in our country will be analysed and a brief comparative analysis will be made with neighbouring countries such as Denmark and Germany. Finally, a more exhaustive and detailed study of IRPF in our country will be carried out, showing how it works and the incomes that are subject to taxation and how the taxable base and the result are determined.
Personal Income Tax (hereinafter IRPF) is one of the most important taxes in the Spanish tax system and deserves an in- depth analysis, both for its long history and for the changes that have taken place along the way. Taxes in general have been economic and political measures that have been used for millennia to cover the different expenses that affected the community. In this study, a brief historical overview will be made of the tax systems throughout different periods, the tax evolution in our country will be analysed and a brief comparative analysis will be made with neighbouring countries such as Denmark and Germany. Finally, a more exhaustive and detailed study of IRPF in our country will be carried out, showing how it works and the incomes that are subject to taxation and how the taxable base and the result are determined.