La juventud como colectivo en el Sistema Tributario Español: análisis de los impuestos y el principio de capacidad económica en España y Extremadura
The last global economic crisis has affected youth particularly hard. International and European organizations recommend taking special account of the situation of vulnerability and the rights of young citizens (from 14 to 29 years of age for the purpose of this study). In Spain, youth faces an even...
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| Format: | Article |
| Language: | Spanish |
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2018
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6328854 |
| Source: | Cuadernos de Investigación en Juventud, ISSN 2530-0091, Nº. 4, 2018, pags. 5-30 |
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| Summary: |
The last global economic crisis has affected youth particularly hard. International and European organizations recommend taking special account of the situation of vulnerability and the rights of young citizens (from 14 to 29 years of age for the purpose of this study). In Spain, youth faces an even harder socio-economic situation because of reasons of age. Tax law in Spain seems to pay less attention to the situation of young people than other branches of the legal system do. The Spanish Tax System foresees different tax figures depending on the economic capacity of taxpayers. However, fiscal norms that take into account the age factor in Spain and Extremadura do not exactly favor the young, the most vulnerable population sector in terms of economic capacity. |
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