Tendencias recientes de la fiscalidad internacional
- González Martínez, Xosé Manuel
- Alonso Carrera, Jaime
- Álvarez Villamarín, Xosé Carlos
- Gago Rodríguez, Alberto
ISSN: 0210-9107
Ano de publicación: 2001
Número: 87
Páxinas: 10-32
Tipo: Artigo
Outras publicacións en: Papeles de economía española
Resumo
This article sets two aims: first of all, to find out the changes that have taken place in international taxation over the last twenty years inthe advanced countries; and secondly, to reflect overthe new fiscal trends emerging at the threshold of the 21st century. In this context, the economic globalisation processes and fiscal competence are defining a new reference framework for taxation policy. This new model leaves narrower margins for tax reform, the future of which seems to be associated with taxation on reduced mobility factors, indirect taxation and environment taxation.