Las reformas de la imposición personal sobre la renta de el siglo XXI

Zusammenfassung

In the last ten years the fiscal systems of the majority of the OCDE countries have been reformed with a few very similar trends, being the economic reality of the moment the determining one of the great importance. So the economic environment in which the countries are developed has marked and it will continue doing it, the guideline to continuing, according to the aims of economic policy previously designed. One of the main problems which the legislator meets is the deslocalitation of the capital and the need to attract it, as consequence of its mobility. In a society where the interest rate differentials are not any inducement, the tax system can be a determinant at the moment of deciding the place and the type of investment.