Title:
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An evaluation of the 2014 fiscal reform: Insights from a survey of professional tax advisors
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Author:
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Durán Cabré, José María; Esteller Moré, Alejandro
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Other authors:
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Universitat de Barcelona |
Abstract:
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A review of tax advisers' opinions over the recent tax reform indicates that changes are headed in the right direction in terms of eliminating distortions, mitigating tax planning, and reducing complexity. While the reform has not addressed all of the Spanish tax system´s shortcomings, the hope is that it will help sustain the Spanish economy's recovery and greater stability in the fiscal system. |
Subject(s):
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-Política fiscal -Impostos -Reforma fiscal -Assessors fiscals -Fiscal policy -Taxation -Tax reform -Tax consultants |
Rights:
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(c) Fundación de las Cajas de Ahorros (FUNCAS) , 2015
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Document type:
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Article Article - Published version |
Published by:
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Fundación de las Cajas de Ahorros (FUNCAS)
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