Evolución del tratamiento fiscal de los activos financieros y las entidades de inversión colectiva
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2017-05
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Jaén: Universidad de Jaén
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[ES]La transformación que ha sufrido el tratamiento fiscal de los activos financieros y de las instituciones de inversión colectiva en España, a partir de los años ochenta, ha sido muy destacadas. Para llevar a cabo un estudio general de los cambios acontecidos, se hace imprescindible partir del análisis de los hechos que precedieron a esa evolución normativa. La norma avanza por exigencias de los usos de los operadores económicos, siempre ávidos de minimizar el impacto fiscal sobre sus transacciones. Al otro lado de la relación, el interés público en reducir la evasión fiscal. El panorama legislativo actual, es el producto de esas tensiones. Evaluamos si el actual sistema de tributación de las rentas del capital, logra resultados acordes a los principios tributarios determinantes de la justicia del impuesto, sin quiebra de la finalidad recaudatoria. Si se ha conseguido atajar la tendencia a la elusión fiscal y si se contribuye al buen funcionamiento del sistema financiero
[EN]The transformations which have been experienced by taxes treatment of financial assets and the Collective Investment Institutions in Spain have been prominent since 1980s. To carry out a general research of the changes that have taken place, it is essential to keep in mind all the precedents to normative changes to understand with precision the context that motivates them to develop. The analyzed way of laws will let us evaluate if the current norms are being obtained in an effective way results according to the tributary principles, like progressivity, equality and transparency. It will also be interesting to examine whether its collection purpose is fair and if it contributes to the proper functioning of the financial system.
[EN]The transformations which have been experienced by taxes treatment of financial assets and the Collective Investment Institutions in Spain have been prominent since 1980s. To carry out a general research of the changes that have taken place, it is essential to keep in mind all the precedents to normative changes to understand with precision the context that motivates them to develop. The analyzed way of laws will let us evaluate if the current norms are being obtained in an effective way results according to the tributary principles, like progressivity, equality and transparency. It will also be interesting to examine whether its collection purpose is fair and if it contributes to the proper functioning of the financial system.