Factores explicativos de la presión fiscal municipal
- Benito López, Bernardino
- Bastida Albaladejo, Francisco José
- Muñoz-Bouzo, María José
ISSN: 1138-4891
Ano de publicación: 2010
Volume: 13
Número: 2
Páxinas: 239-284
Tipo: Artigo
Outras publicacións en: Revista de contabilidad = Spanish accounting review: [RC-SAR]
Información de financiamento
De acuerdo con lo comentado en el epígrafe 2.3, vamos a utilizar la medida de presión fiscal constituida por los ingresos de los capítulos I y II de las liquidaciones de los presupuestos municipales, en euros constantes del año 2001, utilizando para ello como deflactor el Índice de Precios al Consumo general de base 2001 obtenido del Instituto Nacional de Estadística.Financiadores
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