Antonio Flores de Lemus (1876-1941): un economista al servicio del Estado y un hacendista reformador
The Spanish economist Flores de Lemus played an outstanding role in dealing with essential issues in the Spanish economic scenario during the first third of the twentieth century and, he was also one of the driving forces behind the pro- jects that were developed in order to transform the Spanish ec...
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| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 17, Nº 50, 2015, pags. 127-148 |
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dialnet-ar-18-ART00008671052016-09-16Antonio Flores de Lemus (1876-1941): un economista al servicio del Estado y un hacendista reformadorGonzález Moreno, Miguelprogramas de gastoreforma fiscaltributosdéficit públicopublic spending programmesfiscal reformtaxespublic deficitThe Spanish economist Flores de Lemus played an outstanding role in dealing with essential issues in the Spanish economic scenario during the first third of the twentieth century and, he was also one of the driving forces behind the pro- jects that were developed in order to transform the Spanish economy. Among the most notable of these projects, we can highlight the implementation of a gradual and highly ambitious fiscal reform that would have allowed the Spanish Inland Revenue to obtain sufficient income to overcome its permanent deficit and to develop the public spending programmes needed to foster the future growth of the Spanish economy. However, the measures proposed by Flores de Lemus were, from today ́s point of view, characterized by possibilism and prudence. The objectives were to balance the budget and to guarantee the provision of essential public services and the measures planned were to a large extent the modification of the distribution of the fiscal burden by means of the establishment of the ability-to-pay criterion in relation to production, income, wealth and spending. His purpose was to pave the way to- wards a new fiscal system in Spain.Flores de Lemus desempeñó un papel protagonista en las grandes cuestiones que ocuparon el escenario económico de la España del pri- mer tercio del pasado siglo y, asimismo, fue uno de los principales ins- piradores de los más importantes proyectos transformadores que se intentaron acometer en nuestro país. Entre ellos destaca la puesta en marcha de una ambiciosa y gradual reforma fiscal que permitiera a la hacienda española contar con los recursos necesarios para superar su crónica situación deficitaria y desarrollar los programas de gasto que el desarrollo demandaba. Las medidas diseñadas por Flores, vistas desde la perspectiva actual, estaban presididas por el posibilismo y la pruden- cia. Los objetivos marcados fueron preservar el equilibrio presupues- tario y garantizar financieramente la prestación de los servicios públi- cos esenciales y las medidas planteadas consistían fundamentalmente en la modificación de la distribución de la carga tributaria mediante el establecimiento del criterio de la capacidad de pago en lo relativo al producto, la renta, el patrimonio y el gasto. Su pretensión era ir alla- nando el camino que conduciría en el futuro a un nuevo sistema tribu- tario tanto directo como indirecto.2015text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=5258394(Revista) ISSN 1575-1333Revista española de control externo, ISSN 1575-1333, Vol. 17, Nº 50, 2015, pags. 127-148spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Revista española de control externo, ISSN 1575-1333, Vol. 17, Nº 50, 2015, pags. 127-148
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| language |
Spanish
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| topic |
programas de gasto
reforma fiscal tributos déficit público public spending programmes fiscal reform taxes public deficit |
| spellingShingle |
programas de gasto
reforma fiscal tributos déficit público public spending programmes fiscal reform taxes public deficit González Moreno, Miguel Antonio Flores de Lemus (1876-1941): un economista al servicio del Estado y un hacendista reformador |
| description |
The Spanish economist Flores de Lemus played an outstanding role in dealing
with essential issues in the Spanish economic scenario during the first third of
the twentieth century and, he was also one of the driving forces behind the pro-
jects that were developed in order to transform the Spanish economy. Among the
most notable of these projects, we can highlight the implementation of a gradual
and highly ambitious fiscal reform that would have allowed the Spanish Inland
Revenue to obtain sufficient income to overcome its permanent deficit and to
develop the public spending programmes needed to foster the future growth of
the Spanish economy.
However, the measures proposed by Flores de Lemus were, from today ́s point of
view, characterized by possibilism and prudence. The objectives were to balance the
budget and to guarantee the provision of essential public services and the measures
planned were to a large extent the modification of the distribution of the fiscal
burden by means of the establishment of the ability-to-pay criterion in relation to
production, income, wealth and spending. His purpose was to pave the way to-
wards a new fiscal system in Spain.
|
| format |
Article
|
| author |
González Moreno, Miguel
|
| author_facet |
González Moreno, Miguel
|
| author_sort |
González Moreno, Miguel
|
| title |
Antonio Flores de Lemus (1876-1941): un economista al servicio del Estado y un hacendista reformador
|
| title_short |
Antonio Flores de Lemus (1876-1941): un economista al servicio del Estado y un hacendista reformador
|
| title_full |
Antonio Flores de Lemus (1876-1941): un economista al servicio del Estado y un hacendista reformador
|
| title_fullStr |
Antonio Flores de Lemus (1876-1941): un economista al servicio del Estado y un hacendista reformador
|
| title_full_unstemmed |
Antonio Flores de Lemus (1876-1941): un economista al servicio del Estado y un hacendista reformador
|
| title_sort |
antonio flores de lemus (1876-1941): un economista al servicio del estado y un hacendista reformador
|
| publishDate |
2015
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=5258394
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| _version_ |
1709742686619041792
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