期刊名称：Cuadernos de Ciencias Económicas y Empresariales
印刷版ISSN：0211-4356
出版年度：2006
卷号：2006
期号：50-51
出版社：Universidad de Málaga
摘要：In this article we analyze the reform and evolution of consumption taxes in Spain
over recent decades, paying particular attention to the new developments stemming
from the introduction of VAT in 1986 and the modifications carried out to Excise
Taxes in order to bring the Spanish tax system into line with European Community
legislation. In the second section we proceed to review the situation of consumption
taxation in Spain in the years previous to the democracy’s fiscal reform, and the third
section deals with a basic description of the before mentioned reform. Besides, an
analysis of its main economic effects is presented. In fourth place, it is carried out a
study of the evolvement of the consumption taxation pattern in Spain, beginning in
the year 1965, in relation with the other OECD countries. In fifth section, we consider
the main pending issues as well as the variety of future reform options.
