IMPUESTO SOBRE EL PATRIMONIO: ALGUNAS CONSIDERACIONES SOBRE SU REFORMA
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2021-07-05
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Jaén: Universidad de Jaén
Resumen
Desde que apareciese el Impuesto sobre el Patrimonio en el año
1977, este ha pasado por numerosas vicisitudes, siendo incluso
bonificada su cuota y dejado de liquidarse para posteriormente
volver a implementarse. En el panorama europeo es un tributo que
se encuentra en claro retroceso, donde no hay análogos conforme
a nuestro impuesto. Con el presente trabajo se pretende analizar el
impuesto en cuestión, la evolución que este ha tenido, así como
distintos puntos de vista que se tiene del mismo y de las funciones
que cumple. En particular, analizaremos las distintas doctrinas
científicas y como estas se han posicionado sobre la idoneidad o
no de aplicar el impuesto, viendo como hay quien aboga por
suprimirlo, otros por mantenerlo y otros por realizar una
armonización del mismo.
Since the General Property Tax appeared in 1977, it has undergone numerous vicissitudes, its quota being even discounted, and it ceased to be liquidated to later be implemented again. In the European panorama, it is a tribute that is in clear decline, where there are no analogues according to our tax. The present work aims to analyze the tax in question, the evolution that it has had, as well as different points of view of it and of the functions it fulfills. In particular, we will analyze the different scientific doctrines and how they have positioned themselves on the suitability or not of applying the tax, seeing how there are those who advocate suppressing it, others to maintain it and others to harmonize it.
Since the General Property Tax appeared in 1977, it has undergone numerous vicissitudes, its quota being even discounted, and it ceased to be liquidated to later be implemented again. In the European panorama, it is a tribute that is in clear decline, where there are no analogues according to our tax. The present work aims to analyze the tax in question, the evolution that it has had, as well as different points of view of it and of the functions it fulfills. In particular, we will analyze the different scientific doctrines and how they have positioned themselves on the suitability or not of applying the tax, seeing how there are those who advocate suppressing it, others to maintain it and others to harmonize it.