El futuro de los sistemas tributarios europeos

Emilio Albi
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Emilio Albi: Catedrático de Hacienda Pública. Universidad Complutense de Madrid

EKONOMIAZ. Revista vasca de Economía, 1997, vol. 38, issue 02, 56-77

Abstract: Completion of the European VAT system is the first challenge of indirect taxation. The forecast in this field is for an application of the "source-destination" principle with compensatory payments between countries calculated macro-economically and with convergence of tax rates. In terms of excises few changes will arise. International restriction is basic to income tax and the capacity to manage the system is fundamental, with observable and verifiable transactions. Existing "hybrid" taxes may give way to "dual" systems and to minimum withholdings taxes in international taxation on savings. There will be a trend towards harmonization of corporate income tax. Finally, other taxation possibilities are analysed.

Keywords: Sistema fiscal europeo; impuestos directos; impuestos sobre la renta. (search for similar items in EconPapers)
JEL-codes: E62 H24 H25 H87 O23 (search for similar items in EconPapers)
Date: 1997
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