Acceso usuarios
Juan Antonio Alejandre García 
Durante la Guerra Civil española (1936-1939), la imposibilidad de aplicar en la España sublevada el régimen fiscal que rigió y regía en la España republicana obligó al gobierno de Franco a improvisar imaginativas fórmulas recaudatorias de naturaleza diversa e imprecisa con las que atender a los numerosos problemas de orden social. Este estudio se centra especialmente en la normativa jurídica sobre la que se sustentaron dichos recursos.
During the Spanish Civil War (1936-1939), the impossibility to apply the fiscal regime that prevailed in republican Spain forced Franco¿s government to improvise some imaginative formules to collect taxes; these formules were of a diverse and vague nature but well needed to take care of the numerous problems of social order. This study focuses mainly in the legal norm on which these resources were sustained.
