Tendencias de la fiscalidad local en España

Javier Suárez Pandiello
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Javier Suárez Pandiello: Departamento de Economía, Universidad de Oviedo

EKONOMIAZ. Revista vasca de Economía, 1997, vol. 38, issue 02, 254-291

Abstract: This article reviews the development in recent years of municipal taxes and in particular the Property Tax and Tax on Economic Activities. Specifically, it summarises the main technical characteristics of each one and sets out a series of tables and graphs prepared on the basis of official statistics, which are used to comment on the main features which have shaped their use during their first years in force. Finally, certain paths for reform are suggested (not a closed proposal) which might improve the technical configuration for the purposes of preventing certain of the problems which arise in the design of these taxes.

Keywords: Evolución de los impuestos municipales; impuesto sobre bienes inmuebles; impuesto sobre actividades conómicas (search for similar items in EconPapers)
JEL-codes: H24 H25 H71 (search for similar items in EconPapers)
Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:1997212

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