Ingresos Públicos y Fraude Fiscal en los años de crisis
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2017-07
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Jaén: Universidad de Jaén
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[ES]En los últimos años, especialmente con el inicio de la crisis de 2007, nuestra economía se ha visto envuelta en una disminución de la actividad económica lo que ha desencadenado en una reducción de los ingresos tributarios, y como consecuencia, el déficit público de las administraciones de nuestro país se ha visto agravado.
Pero esta reducción que han sufrido los ingresos se debe también, y posiblemente en gran medida, a las actuaciones emprendidas por los ciudadanos que consisten en la ocultación de parte de sus rentas o ingresos, es decir, no tributar por todos sus activos reales y defraudar en cierta medida a Hacienda.
Ante una situación como esta, cobra especial importancia analizar la evolución de los ingresos fiscales y la comparación de la situación española con el resto de países europeos, las repercusiones que tienen las actuaciones de fraude en nuestra economía: “economía sumergida” y “blanqueo de capitales” y las medidas que nuestro sistema fiscal cree que son convenientes aplicar a través de leyes, como por ejemplo, la Ley 10/2010 de 20 de Abril de prevención de blanqueo de capitales y la Ley de prevención del fraude fiscal de 2005.
[EN]Over the past few years, especially with the beginning of the crisis of 2007, our economy has been involved in a reduction of the economic activity which has caused a decrease in tax revenues. As a result of this situation, the public deficit of Spain`s administration has been getting worse. But these income reduction is also due largely to the actions undertaken by the citizens that consist in the concealment of part of their income or income, that is to say, not to tax for all their real assets and to defraud to a certain extent to Treasury. In a situation such as this, It is particularly important to analyze the tax revenues evolution, to compare the Spanish situation with the rest of the European countries, to verify the impact of fraud in our economy: "Submerged economy" and "money laundering"; and to confirm the measurements that our Tax System believes They are suitable to apply through laws, such as Law 10/2010 of 20 April of the prevention of money laundering and Law of Tax Fraud Prevention Act of 2005.
[EN]Over the past few years, especially with the beginning of the crisis of 2007, our economy has been involved in a reduction of the economic activity which has caused a decrease in tax revenues. As a result of this situation, the public deficit of Spain`s administration has been getting worse. But these income reduction is also due largely to the actions undertaken by the citizens that consist in the concealment of part of their income or income, that is to say, not to tax for all their real assets and to defraud to a certain extent to Treasury. In a situation such as this, It is particularly important to analyze the tax revenues evolution, to compare the Spanish situation with the rest of the European countries, to verify the impact of fraud in our economy: "Submerged economy" and "money laundering"; and to confirm the measurements that our Tax System believes They are suitable to apply through laws, such as Law 10/2010 of 20 April of the prevention of money laundering and Law of Tax Fraud Prevention Act of 2005.