EL IMPUESTO SOBRE SUCESIONES Y DONACIONES: SU NECESARIA REFORMA
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2016-06-30
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Jaén: Universidad de Jaén
Resumen
[ES] El presente Trabajo de Fin de Grado ofrece una visión sobre la legalidad del Impuesto
sobre Sucesiones y Donaciones en relación con los principios constitucionales de justicia
tributaria que aparecen recogidos en el articulo 31.1 de la Constitución Española.
Destacamos, en este sentido, las discriminaciones que se producen entre contribuyentes por
las diversas diferencias existentes entre Comunidades Autónomas, tanto en la regulación
como en la recaudación del impuesto, en atención al establecimiento de beneficios fiscales y
distintos tipos de gravamen en el ejercicio de las potestades normativas cedidas por el Estado,
asi como, exponemos la situación actual del Impuesto sobre Sucesiones y Donaciones en la
Comunidad Autónoma de Andalucía. Por último, planteamos el actual debate doctrinal con la
argumentación de posturas tanto a favor de la supresión del impuesto como de la reforma del
mismo
[EN] The present BA dissertation offers a vision about the legislation on the Inheritance Tax in regards to the constitutional principles of tax justice registered in the Article 31.1 of the Spanish Constitution. Thus, the study showcases the discriminations undergone by taxpayers in its regulation as well as in the tax collection due to the existing differences among Spanish autonomous communities, paying particular attention to the establishment of tax deductions and other tax rates by the hand of the State’s powers of regulation. Furthermore, the current situation of the Inheritance Tax in the autonomous community of Andalucía will be examined. To conclude, the present debate in this doctrine is contemplated by attending to the reasoning of positions in favour on the abolition of the given tax and its reform.
[EN] The present BA dissertation offers a vision about the legislation on the Inheritance Tax in regards to the constitutional principles of tax justice registered in the Article 31.1 of the Spanish Constitution. Thus, the study showcases the discriminations undergone by taxpayers in its regulation as well as in the tax collection due to the existing differences among Spanish autonomous communities, paying particular attention to the establishment of tax deductions and other tax rates by the hand of the State’s powers of regulation. Furthermore, the current situation of the Inheritance Tax in the autonomous community of Andalucía will be examined. To conclude, the present debate in this doctrine is contemplated by attending to the reasoning of positions in favour on the abolition of the given tax and its reform.