Factores explicativos de la presión fiscal municipal

  1. Benito López, Bernardino
  2. Bastida Albaladejo, Francisco José
  3. Muñoz-Bouzo, María José
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2010

Volumen: 13

Número: 2

Páginas: 239-284

Tipo: Artículo

DOI: 10.1016/S1138-4891(10)70018-2 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Información de financiación

De acuerdo con lo comentado en el epígrafe 2.3, vamos a utilizar la medida de presión fiscal constituida por los ingresos de los capítulos I y II de las liquidaciones de los presupuestos municipales, en euros constantes del año 2001, utilizando para ello como deflactor el Índice de Precios al Consumo general de base 2001 obtenido del Instituto Nacional de Estadística.

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