La perspectiva de género en los presupuestos públicos y en el sistema impositivo español en relación con el emprendimiento femenino

  1. Mónica García Freiría 1
  1. 1 Universidade de Vigo
    info

    Universidade de Vigo

    Vigo, España

    ROR https://ror.org/05rdf8595

Journal:
Crónica tributaria

ISSN: 0210-2919 2695-7566

Year of publication: 2024

Issue: 192

Pages: 43-78

Type: Article

More publications in: Crónica tributaria

Abstract

The purpose of this study is to analyze Public Budgets at different territorial levels and theirpotentialtopromotefemaleemploymentand,morespecifically,entrepreneurshipby women. Likewise, and for this purpose, some tax measures present in our legal sys-tem will also be analysed. In the current framework, the tax system and public spending cancontributetothedevelopmentofmeasureslinkedtoequalitypoliciesbetweenwo-men and men, in particular, improving access to the labor market for women, as well as promoting their entrepreneurial initiatives.