Situación actual y líneas de mejora en los impuestos locales en atención a su recaudaciónun análisis territorial

Abstract

Unlike state and regional taxation, which has been undergoing important changes periodically, the tax model for local councils in Spain dates back more than 40 years, with slight adjustments, and has not allowed to have an optimal design of the fiscal capacity of these local entities. In addition to the above, the few normative changes have been forced by court judgements, which de facto have become “legislators” of the five main taxes that local councils have. Furthermore, during all these years there has been a number of “White Papers” for tax reform in general and local in particular, which have not been reflected in the complex fiscal casuistry of these local entities. The result is a rather limited collection, little transparency in the calculation procedure and serious problems in justifying some of the basic tax principles. The objective of this contribution is to evaluate the functioning of the main tax figures to establish possible lines of improvement.