Prólogo
Author | Javier Alonso Madrigal |
Profession | Profesor de Derecho Financiero y Tributario. Universidad Pontificia Comillas de Madrid-ICADE |
Pages | 13-17 |
Page 13
Quiero comenzar este prólogo a la obra "Tributación bancaria en la Unión Europea" expresando la enorme satisfacción que representa para mí que su autor, el Licenciado D. Pablo Andrés Hernández GonzálezBarreda se presente en el mundo académico con un trabajo tan oportuno y tan completo, y el honor que representa para mí que me haya elegido para prologarlo. Tan sólo la estrecha relación académica que hemos mantenido desde el momento mismo en que comenzó a plantearse orientar sus pasos a la carrera universitaria, su condición de buen compañero dentro y fuera de la facultad, y el origen de la publicación en un trabajo de investigación que tuve ocasión de tutelarle, justifican que me arrogue la condición de prologuista, sin contar para ello con los méritos que los muchos que tiene esta obra exigiría.
He hecho referencia a la oportunidad del trabajo: esta es la primera monografía en nuestro idioma que analiza la imposición sobre el sector financiero desde una perspectiva jurídica, tomando el pulso desde la misma, tanto a las propuestas que desde diferentes organismos internacionales se han realizado para la implantación de tributos bancarios de carácter global, como a las ya concretas realidades nacionales en que se ha concretado dicha imposición en algunos países de nuestro entorno, incluidos nuestros castizos impuestos autonómicos andaluz y extremeño sobre depósitos de entidades de crédito.
Page 14
La prolongada recesión desencadenada como consecuencia de la crisis financiera y las exigencias que ésta ha planteado como ineludibles a unos presupuestos maltratados por la crisis misma, han puesto en la primera pá-gina de las agendas políticas -tanto la internacional como las nacionales- a unos impuestos que se conciben llamados a realizar la doble tarea de prevenir determinados comportamientos del sector financiero que se revelan obscenamente indeseables y de obtener una recaudación, más necesaria ahora que nunca, para poder hacer frente a las consecuencias presupuestarias de los mismos.
En un momento en que las figuras centrales del sistema tributario, singularmente el IRPF e IVA en nuestro país, son objeto de una violenta presión al alza con la finalidad de intentar alcanzar los niveles de recaudación requeridos por los planes de estabilización presupuestaria; al mismo tiempo que, en una suerte de prueba de estrés político-fiscal (impuestos a la sueca, estado de bienestar a la española), el estado de bienestar es puesto en cuestión...
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- Tributación Bancaria en la Unión Europea
- Abreviaturas y siglas
- Prólogo
- Nota preliminar
- Introducción
- Bank payroll tax
- Impuesto sobre balance (bank levy)
- El impuesto sobre las transacciones financieras y el impuesto sobre la actividad financiera
- La imposición al sector financiero en España
- Imposición bancaria e impuesto de sociedades
- Los impuestos bancarios y la doble imposición
- La afectación de los tributos sobre la banca a un fin presupuestario y su carácter extrafiscal
- Consideraciones finales
- Bibliografía
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