The spanish taxation system, main problems and reform proposals

Abstract

The aim of this work is to gather important information of the Spanish taxation system and the problems that this one presents. This information is usually dispersed because although there are many reform proposals their analysis of the taxation system situation is very brief and concise, because they focus on the problems of each tax that need reform. So the objective of this work is to analyse the Spanish taxation system and understand which problems have and the reason of this problems with an ordered and easy to understand information. To do this we have tried to do a more general view. This project has different parts in which we will do a general analysis of the Spanish taxation system, we will also compare the Spanish taxation structure with our European neighbours such as Germany, France and Italy during 2005, 2010 and 2014, the years we consider most remarkable in Spanish economy evolution. Hereafter we will analyse the main problems that most economists and experts concur that our taxation system presents. Finally we have focused our essay in one of the most important problems that presents our tax system that is the big rate of non-observed economy and fiscal fraud. To conclude our project we have analysed the different and the two most important reform proposals made by the experts in Spain.