Tax System Crisis. Are ethical values embodied in recent reforms?
DOI:
https://doi.org/10.14422/icade.i91.y2014.003Keywords:
Crisis, equity, sufficiency, efficiency, neutrality, progressiveness, redistribution, deficit, surplus.Abstract
Analyzes the guiding principles of the tax system, particularly equity, as ethical value, gathering the main doctrinal contributions and legislative reflection in Spain. To reflect the crisis of the system analyzes the tax collection and budget execution from 2005 to 2012, considering the impact of different levels of state territorial structure and some peculiarities of the distribution of the tax burden. Finally assesses the political management during pre-and post-crisis years, inquiring if it has primarily served an appropriate sharing of the fiscal effort, demanding greater contribution to tax payers with greater economic capacity.
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