OECD諸国のなかではスペインは子持ち家族への税制優遇措置の最も貧困な国。1人暮らしの納税額と子持ち家族の納税額の差が少ない。
REFORMA FISCAL
La OCDE sitúa a España entre los países que menos ayuda fiscalmente a la familia
La diferencia entre un contribuyente soltero y una familia con dos hijos es de solo seis puntos
En Irlanda o Eslovenia, la distancia supera los 20 puntos porcentuales
Funcas propone reformar el IRPF para ingresar 30.000 millones más
Consulta los gráficos del informe en la web de la OCDE
Jesús Sérvulo González Madrid 11 ABR 2014 - 11:11 CET
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FISCAL REFORM
The OECD places Spain among countries less fiscally family support
The difference between a single taxpayer and a family with two children is only six points
In Ireland and Slovenia, the distance exceeds 20 percentage points
Func proposes to reform the income tax to enter over 30,000 million
Consultation report graphs on the website of the OECD
Jesús González Madrid Sérvulo 11 ABR 2014 - 11:11 CET
Spain is waiting for donning a new tax system. While designing end - reform that will have several phases that will be influenced by the electoral period , the same government is shelling some of its details . Among them, Finance Minister Cristobal Montoro , moved this week to improve taxation for families with loads, even said that delve into a negative tax of the kind that is already in place for working mothers . With this, Spain will cut some distances that separate it from its neighbors and is among the countries with the lowest tax benefits granted to families in the income tax , according to a report released Friday by the OECD.
The Paris-based institution that brings together the 34 richest countries , compares the " tax wedge " - a term that measures the tax burden on labor including social - quotes a family with two children ( 34.8 % ) with a single taxpayer (40.7% ) . The result is that Spain has one of the lowest tax differences between the two cases , 5.9 points . While other countries such as the Czech Republic ( 29.3 points) , Luxembourg ( 25.5 ), Slovenia (22.4) and Ireland (21.9 points) have the highest tax difference for families . They have a much more favorable tax treatment had families elsewhere.
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Spain is below the average of the neighboring countries . Germany , France and Italy have a difference of about 10 points in the tax burden on labor receiving a single worker and a family with two children.
Moreover, the report Taxing Wages (wage tax ) the organization maintains that the tax burden on wages measured as the amount of taxes paid by a taxpayer for their salaries including social security contributions of the worker and the employer less social benefits received to total - cost labor in 2013 reached 35.9% , representing an increase of 0.2 points over the previous year .
The tax burden on labor factor in Spain is above the OECD average in 2013 and increased to 40.7 % of labor costs , 0.05 points higher than the previous year by the removal of some tax benefits income tax. In this case, Spain is ranked 14th with the highest tax wedge between the 34 members of the OECD. The average tax rate on income rose last year to 12.8% , the highest since 1995 , when the time series of the Tax Agency begins . This is far from the average tax paid 35.8 % in Denmark, 25.9 % in Ireland and 22 % in Belgium.
By contrast, Spain has one of the contributions by the employee lowest in the OECD ( 4.9%) , nearly half of which are neighboring countries such as France (9.8% ), United Kingdom (8 , 5%) , Italy ( 7.2%) and Germany ( 17.1%).
Contributions by the employer
Turn, has one of the contributions by the highest in the club of the most developed countries (23 % ) employer. When some nearest countries Germany (16.2% ), Netherlands ( 8.4%), United Kingdom ( 9.8%) have it much lower. Nevertheless , France ( 28.7 % ) and Italy ( 24.3 %) were also high levels of social contributions paid by the employer .
"In the last three years the tax burden on labor factor increased in 21 OECD countries and fell in 9" , reflecting that one of the effects that caused the crisis has been an increase in the taxation of income from work to try to combat the high fiscal deficits generated in this period. One thing that best portrays the situation is that " the tax burden on income ( income tax increases ) have increased in 25 of the 34 countries."
The report also analyzes the changes in the progressivity of the tax, the principle that the more you pay more. He concludes that since 2000 there has been an increase in the progressivity of the tax for low-income families with children. By contrast , there has been little change - ups - or even for single workers without children and the higher income levels .
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