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- W633304836 abstract "Real stateis interest as a taxation subject is doubtless, not only in the spanish domestic field, but also in other countries with a developed taxation system. Its characteristic qualities make them a very appealing source of funds for the State¥s public treasury, as well as for the autonomic and, especially, local ones. On the same ground, real stateis measurement in terms of economic capacity, its valuation, in actuality, for a taxable income¥s concretion, becomes essential for the taxation debtis determination in those taxes that levy them. However, there is no coherent and unified treatment regarding this issue, being in some cases indetermined and close to the Administrationis arbitrariness. The analysis of the several taxes that impose on the real state, both in a static and a dinamic situation, implies in its conclusions the scarce coordination in this valuation and the problems that, therefore, are produced. It seems imperative an in depth research about the problem that gives coherence and unifies, wherever it¥s possible, the procedure of its valuation." @default.
- W633304836 created "2016-06-24" @default.
- W633304836 creator A5042107832 @default.
- W633304836 date "2001-06-01" @default.
- W633304836 modified "2023-09-27" @default.
- W633304836 title "Real estate's tax valuation in Spain" @default.
- W633304836 hasPublicationYear "2001" @default.
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