Tendencias recientes de la fiscalidad en el ámbito de la OCDE

José M. Domínguez Martínez
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José M. Domínguez Martínez: Universidad de Málaga

EKONOMIAZ. Revista vasca de Economía, 2015, vol. 88, issue 02, 31-65

Abstract: The aim of this work is to provide an overview of taxation in the OECD countries, so as to find out the main recent trends. The article is organized upon six sections each one focusing on the following issues concerning taxation: evolution of tax systems, doctrine, policy, economic relations, present challenges and options for reform. Firstly, the situations of tax systems before and after the beginning of the Great Recession are compared. Also the changing setting of tax principles, the basic features shaping the tax systems and the role of taxation in some relevant economic relations are addressed. Afterwards the main issues and challenges for taxation are envisaged as well as the guidelines for tax reforms.

Keywords: Tax system; OECD; trends; Great Recession; tax reforms (search for similar items in EconPapers)
JEL-codes: H20 H87 (search for similar items in EconPapers)
Date: 2015
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