INCIDENCIA DE LA PRESIÓN FISCAL SOBRE EL EMPRENDIMIENTO.
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2019-07
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Jaén: Universidad de Jaén
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[ES] Estudiamos, de la manera más objetiva posible, los aspectos menos abordados de la situación tributaria del contribuyente que pretende iniciar una actividad empresarial o profesional. Los condicionamientos y requerimientos formales exigidos a los emprendedores determinan en demasiadas ocasiones sus opciones de negocio, le encaminan hacia su constitución bajos determinadas formas jurídicas y demasiado frecuentemente representan una insuperable carga, la excusa propicia para el abandono de la actividad legal y su acomodo en la economía sumergida. Es cierto que las “obligaciones de hacer” que centrarán nuestro trabajo no son las únicas que soporta este sector (las hay mercantiles y de seguridad social) pero sí que las juzgamos determinantes para la vitalidad del sector. Solo sabremos la entidad del agravió, si lo comparamos con obligaciones semejantes que soportan los empresarios de los países de nuestro entorno. Y, aún, a sabiendas de la necesidad de este entramado de obligaciones de colaboración, para garantizar la eficiencia aplicativa del sistema, no nos resistimos a aportar algunas propuestas de mejora.
[EN] We study, in the most objective way possible, the least addressed aspects of the tax situation of the taxpayer who intends to start a business or professional activity. The constraints and formal requirements demanded of entrepreneurs often determine their business options, lead to their constitution under certain legal forms and too often represent an insurmountable burden, the excuse for the abandonment of legal activity and their accommodation in the submerged economy. It is true that the "obligations to do" that will focus our work are not the only ones that support this sector (there are mercantile and social security) but we do judge them determinants for the vitality of the sector. We will only know the entity of the aggravated, if we compare it with similar obligations that support the entrepreneurs of the countries of our environment. And, even knowing the need for this framework of collaboration obligations, to guarantee the efficient application of the system, we are not reluctant to provide some proposals for improvement.
[EN] We study, in the most objective way possible, the least addressed aspects of the tax situation of the taxpayer who intends to start a business or professional activity. The constraints and formal requirements demanded of entrepreneurs often determine their business options, lead to their constitution under certain legal forms and too often represent an insurmountable burden, the excuse for the abandonment of legal activity and their accommodation in the submerged economy. It is true that the "obligations to do" that will focus our work are not the only ones that support this sector (there are mercantile and social security) but we do judge them determinants for the vitality of the sector. We will only know the entity of the aggravated, if we compare it with similar obligations that support the entrepreneurs of the countries of our environment. And, even knowing the need for this framework of collaboration obligations, to guarantee the efficient application of the system, we are not reluctant to provide some proposals for improvement.