A reforma do Imposto Municipal de Plusvalías: cuestións de coordinación
The paper focuses on coordination issues between the tax on Increasing Land Value and the personal taxes levied on those capital gains. The main conclusion is that the proposal for reform of the Committee of Experts in 2017, in terms of coordination, is the same as in the current legislation and d...
Gorde:
| Egile nagusia: | |
|---|---|
| Formatua: | Artikulua |
| Hizkuntza: | Galiziera |
| Argitaratua: |
2019
|
| Gaiak: | |
| Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7458840 |
| Baliabidea: | Administración & cidadanía: revista da Escola Galega de Administración Pública, ISSN 1887-0287, Vol. 14, Nº. 1, 2019, pags. 105-111 |
| Etiketak: |
Etiketa erantsi
Etiketarik gabe: Izan zaitez lehena erregistro honi etiketa jartzen
|
| Laburpena: |
The paper focuses on coordination issues between the tax on Increasing Land Value and the
personal taxes levied on those capital gains. The main conclusion is that the proposal for reform of the
Committee of Experts in 2017, in terms of coordination, is the same as in the current legislation and does not allow the existing double taxation to be eliminated. To achieve this objective, it becomes necessary to
introduce a tax credit in the personal tax of part of the municipal tax. The work closes with possible extensions arising from the complexity of the coordination mechanism in the case of the Individual Income
Tax, the type of transmission (either onerous or costless) and the incentives of the coordination system
between different levels of government. |
|---|