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Papeles de Economía Española

Title article:
El gravamen de los beneficios societarios: Alternativas viables
Authors:
Lourdes Jerez Barroso
Abstract:

ES:
Este trabajo revisa el diseño del impuesto sobre sociedades español, con el objetivo de detectar los problemas que plantea y los retos a los que se enfrenta en un contexto económico globalizado, y proponer alternativas viables de reforma orientadas a favorecer la competitividad y el crecimiento económico. La revisión efectuada pone de manifiesto que el impuesto es complejo, no es neutral con respecto a las principales decisiones empresariales y su capacidad recaudatoria se ha reducido considerablemente en los últimos años. Se propone simplificar su estructura, igualar el tratamiento fiscal del coste de las fuentes alternativas de financiación (propia/ajena) y reducir el tipo impositivo nominal.

EN:
The purpose of this article is to review of the current design of the Spanish Corporate Tax with the aim of detect its main drawbacks and challenges in a global economic context as well as the potential alternative to reform this tax to improve the competitiveness and economic growth in our country. According to our study, the configuration of this tax is reasonably complex and disturbs the main entrepreneurial decisions. Likewise, its capacity for revenue collection has been reduced substantially in recent years. In order to overcome these limitations, some potential solutions could be implemented such as a simplification of its structure, the reduction of the nominal tax rate or the equalization of the fiscal treatment of costs in alternative sources of funding (internal/external).

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