Youth as a collective in the Spanish Tax System: analysis of taxes and the principle of economic capacity in Spain and Extremadura

Lorena Rodríguez Jiménez
AlterThink. Cuestión de Ideas. lrodriguez@alterthink.es
DOI: 10.22400/cij.4.e017
RESUMEN ǀ ABSTRACT ǀ RESUMO

The last global economic crisis has affected youth particularly hard. International and European organizations recommend taking special account of the situation of vulnerability and the rights of young citizens (from 14 to 29 years of age for the purpose of this study). In Spain, youth faces an even harder socio-economic situation because of reasons of age. Tax law in Spain seems to pay less attention to the situation of young people than other branches of the legal system do. The Spanish Tax System foresees different tax figures depending on the economic capacity of taxpayers. However, fiscal norms that take into account the age factor in Spain and Extremadura do not exactly favor the young, the most vulnerable population sector in terms of economic capacity.

PALABRAS CLAVE ǀ KEYWORDS ǀ PALAVRAS CHAVE
taxation by age, young people, fair taxation, economic capacity, taxes
Recibido ǀ Received ǀ Recebido  05/09/2017,  Aceptado ǀ Accepted ǀ Aceito  09/12/2017,  Publicado ǀ Available ǀ Publicação  31/01/2018 
Licencia ǀ License ǀ Licença Salvo indicación contraria, todos los contenidos de Cuadernos de Investigación en juventud se distribuyen bajo una licencia de uso y distribución Creative Commons Attribution License (CC BY) Spain 3.0.