Análisis de las principales novedades introducidas por el Real Decreto-Ley 3/2016, de 2 de diciembre
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Universidad de Sevilla
info
- Castro Sáenz, Alfonso (dir.)
ISSN: 1887-2689
Ano de publicación: 2017
Título do exemplar: A Eva Martínez Sampere (1958-2017). In memoriam /
Número: 15
Páxinas: 247-265
Tipo: Artigo
Outras publicacións en: Crónica Jurídica Hispalense: revista de la Facultad de Derecho
Resumo
The article summarizes an anal-ysis of the main novelties introduced by Royal Decree Law 3/2016 in which mea-sures are adopted in the tax field aimed at consolidating public and other social finance. The standard includes a moderate increase in the indirect taxation of certain products to approximate (harmonize) the collection to the countries of our environ-ment. Reforms are included in the area of Corporate Income Tax, bringing effective taxation closer to nominal rates of tax. It also addresses a reform of certain tax figures. Ultimately it is expected that, of all these novelties, we obtain a structural increase of the collection that maintains stable the fiscal pressure.