Hacia un estatuto fiscal del autónomo. Reflexiones de futuro sobre el régimen fiscal del autónomo

  • César García Novoa
Keywords: Autonomous worker, Income Tax of natural persons, Objective tax, Tax simplification

Abstract

The concept of autonomous worker is very important from the fiscal perspective. It is difficult to admit the concept Fiscal Statute. But there is necessary the reform of the tax regime of the autonomous. The autonomous one is a natural person. In the income tax it is necessary to guarantee the possibility of deducing all the expenses related to his activity. We must defend also the simplification. The best instruments are the objective taxes in the Income tax and in the VAT. There must be suppressed the so called recurso permanente of the Chambers of Commerce.

Downloads

Download data is not yet available.

Crossmark

Metrics

Published
2009-10-29
How to Cite
García Novoa C. . (2009). Hacia un estatuto fiscal del autónomo. Reflexiones de futuro sobre el régimen fiscal del autónomo. REVESCO. Revista de Estudios Cooperativos, 96, 197-231. https://revistas.ucm.es/index.php/REVE/article/view/REVE0808330197A
Section
Articles