Un análisis de los diez años de funcionamiento del IVA en España

Mercedes Vallejo
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Mercedes Vallejo: Profesora de Hacienda Pública. Universidad del País Vasco

EKONOMIAZ. Revista vasca de Economía, 1997, vol. 38, issue 02, 146-165

Abstract: This article briefly summarises the first ten years of VAT operation in Spain, with an analysis of development, characteristics, and the relationship between Spain and the Autonomous Community of the Basque Country with regard to this tax. The relative strength of Value Added Tax makes it one of the main sources of revenue, not only in Spain, but in all EU countries, and it might constitute an obstacle to free circulation of goods and services between EU member states. The creation of the Single Market in 1993 necessitates a series of regulations leading to convergence in VAT legislation in the different states and this question is also addressed by the article.

Keywords: IVA fuentes de financiación; concierto económico (search for similar items in EconPapers)
JEL-codes: H24 H87 K34 O23 (search for similar items in EconPapers)
Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:1997207

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