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Title: An evaluation of the 2014 fiscal reform: Insights from a survey of professional tax advisors
Author: Durán Cabré, José María
Esteller Moré, Alejandro
Keywords: Política fiscal
Reforma fiscal
Assessors fiscals
Fiscal policy
Tax reform
Tax consultants
Issue Date: Mar-2015
Publisher: Fundación de las Cajas de Ahorros (FUNCAS)
Abstract: 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.
Note: Reproducció del document publicat a:
It is part of: Spanish Financial and Economic Outlook, 2015, vol. 2015 (4), num. 2, p. 75-88
ISSN: 2254-3899
Appears in Collections:Articles publicats en revistes (Economia)

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