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Elusión y evasión fiscales (La investigación económica)

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1988
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Facultad de Ciencias Económicas y Empresariales. Decanato
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En este trabajo se va a pasar revista al área de la investigación y estudio hacendisticos sobre la elusión y evasión fiscales con el ánimo de fijar un mapa de la situación más que de resumir el trabajo realizado. La panorámica que se va a ofrecer trata de señalar, brevemente, las orientaciones seguidas, algunos de los resultados obtenidos y la bibliografía esencial, y de apuntar los caminos de mayor futuro. Haremos la referencia necesaria a la situación de la investigación española, subrayando las dificultades y posibilidades del tema en España. El trabajo se ha de contemplar como una ayuda inicial para el interesado en este área de estudio, tanto si tiene objetivos académicos como de política tributaria.
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