PROPUESTA DE FISCALIZACIÓN DE LAS RENTAS PROCEDENTES DE LA PRIMERA VENTA DE HONGOS SILVESTRES COMESTIBLES DE INTERÉS SOCIOECONÓMICO
The aim of this article is to study how the Tributary Agency could regulate the taxation of income tax of first commercialization of edible wild mushrooms with social an economic importance. The lack of adaptation of the present law to the characteristics of the passive subject is causing a very imp...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universidade de Santiago de Compostela
2012-01-01
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| Series: | Revista Galega de Economía |
| Online Access: | http://www.redalyc.org/articulo.oa?id=39123194002 |
| _version_ | 1828380356725702656 |
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| author | SONIA ESTEBAN LALEONA PABLO DE FRUTOS MADRAZO FERNANDO MARTÍNEZ PEÑA |
| author_facet | SONIA ESTEBAN LALEONA PABLO DE FRUTOS MADRAZO FERNANDO MARTÍNEZ PEÑA |
| author_sort | SONIA ESTEBAN LALEONA |
| collection | DOAJ |
| description | The aim of this article is to study how the Tributary Agency could regulate the taxation of income tax of first commercialization of edible wild mushrooms with social an economic importance. The lack of adaptation of the present law to the characteristics of the passive subject is causing a very important fiscal fraud. It supposes the rupture of the general principles that must prevail in tributary matter. The proposal tries to correct this problem because, on the one hand, the implementation and later control of Tributary Agency is easier than actual model and, and the other hand, generates important advantages for the harvesters with a smaller hypothetic future resistance to be controlled. Thus, the simulations suppose an important fiscal saving for habitual commercial harvesters, simultaneously that a considerable reduction of its fiscal obligations. |
| first_indexed | 2024-12-10T03:55:43Z |
| format | Article |
| id | doaj.art-960b87a5841d4a47b3bcd34baec66037 |
| institution | Directory Open Access Journal |
| issn | 1132-2799 |
| language | English |
| last_indexed | 2024-12-10T03:55:43Z |
| publishDate | 2012-01-01 |
| publisher | Universidade de Santiago de Compostela |
| record_format | Article |
| series | Revista Galega de Economía |
| spelling | doaj.art-960b87a5841d4a47b3bcd34baec660372022-12-22T02:03:07ZengUniversidade de Santiago de CompostelaRevista Galega de Economía1132-27992012-01-01211125PROPUESTA DE FISCALIZACIÓN DE LAS RENTAS PROCEDENTES DE LA PRIMERA VENTA DE HONGOS SILVESTRES COMESTIBLES DE INTERÉS SOCIOECONÓMICOSONIA ESTEBAN LALEONAPABLO DE FRUTOS MADRAZOFERNANDO MARTÍNEZ PEÑAThe aim of this article is to study how the Tributary Agency could regulate the taxation of income tax of first commercialization of edible wild mushrooms with social an economic importance. The lack of adaptation of the present law to the characteristics of the passive subject is causing a very important fiscal fraud. It supposes the rupture of the general principles that must prevail in tributary matter. The proposal tries to correct this problem because, on the one hand, the implementation and later control of Tributary Agency is easier than actual model and, and the other hand, generates important advantages for the harvesters with a smaller hypothetic future resistance to be controlled. Thus, the simulations suppose an important fiscal saving for habitual commercial harvesters, simultaneously that a considerable reduction of its fiscal obligations.http://www.redalyc.org/articulo.oa?id=39123194002 |
| spellingShingle | SONIA ESTEBAN LALEONA PABLO DE FRUTOS MADRAZO FERNANDO MARTÍNEZ PEÑA PROPUESTA DE FISCALIZACIÓN DE LAS RENTAS PROCEDENTES DE LA PRIMERA VENTA DE HONGOS SILVESTRES COMESTIBLES DE INTERÉS SOCIOECONÓMICO Revista Galega de Economía |
| title | PROPUESTA DE FISCALIZACIÓN DE LAS RENTAS PROCEDENTES DE LA PRIMERA VENTA DE HONGOS SILVESTRES COMESTIBLES DE INTERÉS SOCIOECONÓMICO |
| title_full | PROPUESTA DE FISCALIZACIÓN DE LAS RENTAS PROCEDENTES DE LA PRIMERA VENTA DE HONGOS SILVESTRES COMESTIBLES DE INTERÉS SOCIOECONÓMICO |
| title_fullStr | PROPUESTA DE FISCALIZACIÓN DE LAS RENTAS PROCEDENTES DE LA PRIMERA VENTA DE HONGOS SILVESTRES COMESTIBLES DE INTERÉS SOCIOECONÓMICO |
| title_full_unstemmed | PROPUESTA DE FISCALIZACIÓN DE LAS RENTAS PROCEDENTES DE LA PRIMERA VENTA DE HONGOS SILVESTRES COMESTIBLES DE INTERÉS SOCIOECONÓMICO |
| title_short | PROPUESTA DE FISCALIZACIÓN DE LAS RENTAS PROCEDENTES DE LA PRIMERA VENTA DE HONGOS SILVESTRES COMESTIBLES DE INTERÉS SOCIOECONÓMICO |
| title_sort | propuesta de fiscalizacion de las rentas procedentes de la primera venta de hongos silvestres comestibles de interes socioeconomico |
| url | http://www.redalyc.org/articulo.oa?id=39123194002 |
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