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http://hdl.handle.net/10609/151167
Title: | Medidas fiscales locales para ayudar a la economía y el empleo, también en tiempos de Covid-19 |
Other Titles: | Local tax measures to help the economy and employment, also in times of Covid-19 |
Author: | Angles Juanpere, Benjami ![]() |
Citation: | Anglès Juanpere, B. [Benjamí] (2020). Medidas fiscales locales para ayudar a la economía y el empleo, también en tiempos de Covid-19. Crónica Tributaria, (177), 11-38. doi: 10.47092/CT.20.4.1 |
Abstract: | Due to the Covid-19 pandemic, the production of regulations of the Spanish Government and Autonomous Communities is being extraordinary. Some of the measures have been approved to mitigate the negative effects on the Spanish economy, especially to prevent the closure of activities and the destruction of employment. In the tax field, both the State and the Autonomous Communities have legislative powers to create and modify taxes to achieve these objectives. On the other hand, local authorities lack such capacity and can only regulate some aspects of their taxes because they are subject to the principle of reservation of law in tax matter. Besides the measures adopted by the municipalities to defer the payment of local taxes and grant some direct aid, this paper analyzes the possibilit they have to help the economy and employment through local taxation, within the framework set by the Law Regulating Local Finances. |
Keywords: | local finances economy employment pandemic Covid-19 |
DOI: | http://doi.org/10.47092/CT.20.4.1 |
Document type: | info:eu-repo/semantics/article |
Version: | info:eu-repo/semantics/publishedVersion |
Issue Date: | 2-Dec-2020 |
Publication license: | http://creativecommons.org/licenses/by-nc/4.0/es/ ![]() |
Appears in Collections: | Articles cientÍfics Articles |
Files in This Item:
File | Description | Size | Format | |
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Angles_CronTrib_Medidas.pdf | 14,08 MB | Adobe PDF | ![]() View/Open |
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