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Article

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2015-03

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Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/96747

An evaluation of the 2014 fiscal reform: Insights from a survey of professional tax advisors

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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.

Subject

Política fiscal, Impostos, Reforma fiscal, Assessors fiscals

Subject (English)

Fiscal policy, Taxation, Tax reform, Tax consultants

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Articles publicats en revistes (Economia)

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DURÁN CABRÉ, José María and ESTELLER MORÉ, Alejandro. An evaluation of the 2014 fiscal reform: Insights from a survey of professional tax advisors. Spanish Financial and Economic Outlook. 2015. Vol. 2015 (4), num. 2, pags. 75-88. ISSN 2254-3899. [consulted: 15 of August of 2026]. Available at: https://hdl.handle.net/2445/96747

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