El tratamiento de la discapacidad en los tributos locales. Situación actual y propuestas de reforma

  1. María José Portillo Navarro 1
  1. 1 Universidad de Murcia
    info

    Universidad de Murcia

    Murcia, España

    ROR https://ror.org/03p3aeb86

Revista:
Tributos locales

ISSN: 1577-2233

Any de publicació: 2022

Número: 159

Pàgines: 15-35

Tipus: Article

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Altres publicacions en: Tributos locales

Resum

People with disabilities need greater protection than other citizens and, therefore, the Public Sector has to carry out fiscal policies that favor them. The establishment of tax incentives becomes a powerful tool to help the disabled. Disability taxation is analyzed on numerous occasions, but the focus is rarely on local taxes. For this reason, this paper analyzes the tax benefits included in the local tax system, the problems posed by their application and proposals are made to improve the current situation

Fuente de los datos: Dialnet