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Evaluación Regional del Impuesto Monofásico de Venta de Hidrocarburos a través de Matrices de Contabilidad Social

Authors: Cardenete Flores, Manuel Alejandro; Cansino Muñoz-Repiso, José Manuel; Román Collado, Rocio;

Evaluación Regional del Impuesto Monofásico de Venta de Hidrocarburos a través de Matrices de Contabilidad Social

Abstract

El objetivo de este trabajo es evaluar el impacto recaudatorio y sus efectos sobre determinados agregados macroeconómicos del nuevo Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos (IVMH) cedido a las Comunidades Autónomas, en concreto para el caso de Andalucía. Al tratarse de un impuesto relacionado directamente con la financiación autonómica se hace necesario disponer de una aproximación lo más cercana posible a la realidad económica objeto del estudio, por lo que el uso de una MCS regional se manifiesta como un instrumento muy adecuado. Los resultados muestran que el IVMH es moderadamente inflacionista en los precios de consumo y de producción y produce un aumento de la recaudación total del 0,057%.

Country
Spain
Related Organizations
Keywords

Imposición indirecta, Matrices de contabilidad social, Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos, Modelo de precios, Equilibrio general aplicado

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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