Un nuevo sistema fiscal para el nuevo papel del Estado
ISSN: 0212-8926
Argitalpen urtea: 2021
Zenbakia: 142
Orrialdeak: 64-69
Mota: Artikulua
Beste argitalpen batzuk: Tiempo de paz
Laburpena
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.