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Articles received by April 30 can be published in the first semester, and those received by September 15 can be published in the corresponding second-semester issue.

Recent legal reforms in Spain and Latin America

Authors

  • José María Pérez Zúñiga Universidad de Granada
No. 25 (2016): Segundo semestre
https://doi.org/10.5354/rej.v0i25.44608

Abstract

The reform introduced by the Law 34/2015, on September 21th, partially amending the General Tax Law, has to be linked to a series of legislative measures aimed at combating tax fraud in Spain and increasing tax revenues and which have affected the most important tax figures: IRPF, IS and VAT. However, this is not a process that affects just Spain or the European countries. Also in Latin America, most countries are implementing reforms to combat tax fraud, increase revenue collection, and redistribute public revenue. In this article we will make reference to the most important ones, also making a comparison between the economic situation and the tax revenues in Spain and Latin America. For this purpose, we have analyzed the general characteristics of taxation in these countries in the European and American context, studying similarities and differences; Secondly, we have analyzed the main fiscal reforms; and finally comparing tax revenues, in order to have a clear idea of the problems currently facing the tax systems of Spain and the main countries of Latin America. For the development of these issues, we have studied legislation and the work of specialized doctrine and tax statistics published by international reference organizations in this area.

Keywords:

tax system, taxes, tax evasion, tax reforms, Spain, Latin America.

Author Biography

José María Pérez Zúñiga, Universidad de Granada

Ph.D en Derecho, profesor del Departamento de Derecho Financiero y Tributario de la Universidad de Granada (España).

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How to Cite
Pérez Zúñiga, J. M. (2016). Recent legal reforms in Spain and Latin America. Revista De Estudios De La Justicia, (25), pp. 174–198. https://doi.org/10.5354/rej.v0i25.44608
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Revista de Estudios de la Justicia
Facultad de Derecho
Universidad de Chile
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