La fiscalización de las políticas sociales: funcionamiento e impacto de las deducciones fiscales reembolsables

• Autores: Joseba Zalakain
• Localización: Zerbitzuan: Gizarte zerbitzuetarako aldizkaria = Revista de servicios sociales, ISSN 1134-7147, Nº. 68, 2019, págs. 111-141
• Idioma: español
• DOI: 10.5569/1134-7147.68.08
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 4 Citas
• Resumen
  • español

    Las políticas sociales de numerosos países occidentales asisten en los últimos años a un proceso de fiscalización, de forma que una parte de las prestaciones económicas que anteriormente gestionaban la Seguridad Social o los sistemas de asistencia social en forma de prestación directa se canalizan ahora mediante deducciones o desgravaciones fiscales. Especialmente en el ámbito de las políticas de garantía de ingresos y de apoyo a las familias, el protagonismo de este tipo de herramientas fiscales no ha dejado de crecer. Este artículo persigue describir el funcionamiento de los sistemas de créditos o deducciones fiscales reembolsables existentes en Europa, América y Oceanía, e identificar sus efectos en términos de reducción de la pobreza, inclusión laboral, progresividad fiscal o mejora del bienestar de la población, así como extraer algunas conclusiones de cara a la actualización de los sistemas de protección social en el Estado español y, más concretamente, en la Comunidad Autónoma del País Vasco.

  • euskara

    Mendebaldeko hainbat herrialdetako gizarte-politikek fiskalizazio-prozesu batera bidea hartu zuten azken urteotan, eta, horren ondorioz, lehen Gizarte Segurantzak kudeatzen zituen prestazio ekonomikoen zati bat edo prestazio zuzenaren bidezko gizarte-laguntzako sistemak orain kenkari edo desgrabazio fiskalen bidez bideratzen dira. Berariaz, diru-sarrerak bermatzeko eta familia-sostengurako politika-arloan, ez da beherakadarik ezagutu mota horretako lanabes fiskalen protagonismoan. Artikulu honen xedea Europan, Amerikan eta Ozeanian dauden kreditu-sistemen eta zerga-kenkari berreskuragarrien funtzionamendua deskribatzea da, baita pobrezia-murrizketan, lan-txertaketan, zergen izaera progresiboan edo biztanleriaren ongizatearen hobekuntzan dituzten ondorioak identifikatzea ere; eta Estatu espainiarrean gizarte-babeseko sistema eguneratzeko zenbait ondorio lortzea, eta are gehiago, Euskal Autonomia Erkidegoan.

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