Un nuevo sistema fiscal para el nuevo papel del Estado
ISSN: 0212-8926
Datum der Publikation: 2021
Nummer: 142
Seiten: 64-69
Art: Artikel
Andere Publikationen in: Tiempo de paz
Zusammenfassung
The pandemic has dramatically changed the economic and social perspectives in the international field, which has brought new problems and new approaches to fiscal policy. Contrary to previous crisis, in the case the pandemic, countries have generally chosen to use public spending as a key tool for reactivation. To finance public services in a stable and sufficient way, post-pandemic fiscal policy must be financially sustainable. In this context, an in-depth tax reform is required to achieve a more efficient and fair tax system, with a high capacity for revenue collection, and that serves as a lever for economic growth and job creation.