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Sergio Luis Náñez Alonso currently works at the Department of Economics (Social and Legal Sciences Faculty, Universidad Católica de Ávila). Sergio does research in Tax Incentives, Central Bank Digital Currencies and Financial Applied Economics.
There are different studies that point out that the price of electricity is a fundamental factor that will influence the mining decision, due to the cost it represents. There is also an ongoing debate about the pollution generated by cryptocurrency mining, and whether or not the use of renewable energies will solve the problem of its sustainability. In our study, starting from the Environmental Performance Index (EPI), we have considered several determinants of cryptocurrency mining: energy price, how that energy is generated, temperature, legal constraints, human capital, and R&D&I. From this, via linear regression, we recalculated this EPI by including the above factors that affect cryptocurrency mining in a sustainable way. The study determines, once the EPI has been readjusted, that the most sustainable countries to perform cryptocurrency mining are Denmark and Germany. In fact, of the top ten countries eight of them are European (Denmark, Germany, Sweden, Switzerland, Finland, Austria, and the United Kingdom); and the remaining two are Asian (South Korea and Japan).
Sergio Náñez Alonso; Javier Jorge-Vázquez; Miguel Echarte Fernández; Ricardo Reier Forradellas. Cryptocurrency Mining from an Economic and Environmental Perspective. Analysis of the Most and Least Sustainable Countries. Energies 2021, 14, 4254 .
AMA StyleSergio Náñez Alonso, Javier Jorge-Vázquez, Miguel Echarte Fernández, Ricardo Reier Forradellas. Cryptocurrency Mining from an Economic and Environmental Perspective. Analysis of the Most and Least Sustainable Countries. Energies. 2021; 14 (14):4254.
Chicago/Turabian StyleSergio Náñez Alonso; Javier Jorge-Vázquez; Miguel Echarte Fernández; Ricardo Reier Forradellas. 2021. "Cryptocurrency Mining from an Economic and Environmental Perspective. Analysis of the Most and Least Sustainable Countries." Energies 14, no. 14: 4254.
Cryptocurrencies have been developing very rapidly in recent years, and their use is becoming more and more widespread in different areas. The use of digital currencies for legal uses is advancing along with technological development, but, at the same time, criminal activities are also emerging to take advantage of this boom. The aim of this paper has been, first, to analyze the various ways in which individuals and criminal organizations have taken advantage of the phenomenon of cryptocurrencies to carry out fraudulent activities such as laundering money of illicit origin and, second, to provide an overview of the legal tools that have been developed in this regard in Europe and, more specifically, in Spain to combat these activities. Undoubtedly, cryptocurrencies bring great benefits to the economy, but it is also necessary to know the risks and abuses that have been developed to prevent them.
David Sanz-Bas; Carlos del Rosal; Sergio Náñez Alonso; Miguel Echarte Fernández. Cryptocurrencies and Fraudulent Transactions: Risks, Practices, and Legislation for Their Prevention in Europe and Spain. Laws 2021, 10, 57 .
AMA StyleDavid Sanz-Bas, Carlos del Rosal, Sergio Náñez Alonso, Miguel Echarte Fernández. Cryptocurrencies and Fraudulent Transactions: Risks, Practices, and Legislation for Their Prevention in Europe and Spain. Laws. 2021; 10 (3):57.
Chicago/Turabian StyleDavid Sanz-Bas; Carlos del Rosal; Sergio Náñez Alonso; Miguel Echarte Fernández. 2021. "Cryptocurrencies and Fraudulent Transactions: Risks, Practices, and Legislation for Their Prevention in Europe and Spain." Laws 10, no. 3: 57.
Research background: The nature of bankruptcy has been the subject of interest for economic theories, both positive?identifying relationships between bankruptcy and other economic categories ? and normative, shaping the rules for the proper regulation of bankruptcy. In turn, the functioning of an enterprise in conditions of risk, financial threat, and finally a crisis that could lead to bankruptcy, are of interest to management. The interpenetration of these two dimensions provided the motivation for this study, which assumes a bottom-up approach: from individual results to summarised multi-sectional comparisons. Purpose of the article: The purpose of the research was to evaluate the level, directions of change, and structure of the degree of financial threat in industrial enterprises. The period under analysis was 2007?2018 and the whole population of industrial enterprises in Poland (15,999 entities) was examined. The enterprises were small and medium-sized enterprises (SMEs) as well as large enterprises (LEs). The financial analysis covered macro-, meso-, and microeconomic levels. Methods: The analysis was conducted using a comparative approach and financial threat predictions obtained from the original multivariable logit model. Heat maps were used to evaluate the intensity of changes in financial threat. The displacement of objects in structures was studied, ordered, and classified. Four normative standards of threat scenarios were defined and then used to evaluate similarities in the profiles of the structures examined, using the similarity measure. The ranking and its variability were analysed in the assessment of profiles. Findings & value added: As the result of the research, properties were described and profiles were determined for the structures in terms of the degree of threat and its correlation with rate of bankruptcy and creating added value. The originality of the research comes from the use of novel dynamic logit models. The added value is a unique study on the entire population of industrial enterprises in the national economy and a methodology for identifying financial threat profiles and their similarity at subsequent aggregation levels (the micro-, meso-, and macro-levels). This made it possible to derive patterns and regularities for economic policy and guidelines for business management.
Jarosław Kaczmarek; Sergio Luis Náñez Alonso; Andrzej Sokołowski; Kamil Fijorek; Sabina Denkowska. Financial threat profiles of industrial enterprises in Poland. Oeconomia Copernicana 2021, 12, 463 -498.
AMA StyleJarosław Kaczmarek, Sergio Luis Náñez Alonso, Andrzej Sokołowski, Kamil Fijorek, Sabina Denkowska. Financial threat profiles of industrial enterprises in Poland. Oeconomia Copernicana. 2021; 12 (2):463-498.
Chicago/Turabian StyleJarosław Kaczmarek; Sergio Luis Náñez Alonso; Andrzej Sokołowski; Kamil Fijorek; Sabina Denkowska. 2021. "Financial threat profiles of industrial enterprises in Poland." Oeconomia Copernicana 12, no. 2: 463-498.
This article analyzes the monetary policy of major central banks during the economic crisis generated by the COVID-19 pandemic. Rising public debt in many countries is being financed through asset purchases by monetary authorities. Although these stimulus policies predate the pandemic, they have been significantly boosted as many governments face large financing needs. We have been in a low interest rate environment for years and some governments have issued debt securities at negative rates. In addition, the rise of decentralized cryptocurrencies, based on blockchain technology, has created greater competition in the international monetary system and many governments have considered the creation of centralized virtual currencies, known as central bank digital currencies (CBDCs). We will analyze some relevant cases, with an emphasis on the digital euro project. The methodology is based on the analysis of the evolution of monetary variables. Pearson’s correlation will be used to establish some relationships between them. There is a strong similarity in the expansionary monetary policies of central banks. Although the growth of the money supply has not been passed on to the CPI, it has been passed on to the financial markets and the price of assets such as Bitcoin or gold.
Miguel Echarte Fernández; Sergio Náñez Alonso; Javier Jorge-Vázquez; Ricardo Reier Forradellas. Central Banks’ Monetary Policy in the Face of the COVID-19 Economic Crisis: Monetary Stimulus and the Emergence of CBDCs. Sustainability 2021, 13, 4242 .
AMA StyleMiguel Echarte Fernández, Sergio Náñez Alonso, Javier Jorge-Vázquez, Ricardo Reier Forradellas. Central Banks’ Monetary Policy in the Face of the COVID-19 Economic Crisis: Monetary Stimulus and the Emergence of CBDCs. Sustainability. 2021; 13 (8):4242.
Chicago/Turabian StyleMiguel Echarte Fernández; Sergio Náñez Alonso; Javier Jorge-Vázquez; Ricardo Reier Forradellas. 2021. "Central Banks’ Monetary Policy in the Face of the COVID-19 Economic Crisis: Monetary Stimulus and the Emergence of CBDCs." Sustainability 13, no. 8: 4242.
The Spanish educational system is characterized by the coexistence of three different models of production and provision of education: public, subsidized and private. Within the privately-owned centers not under the subsidized system, private schools of a social nature stand out. These schools, whose main source of financing comes from the fees paid by the students’ families, must implement financial strategies that guarantee their economic viability and allow them to develop their educational project. In a highly competitive environment, the implementation of sound financial strategies and the development of educational innovation policies are critical to ensure their survival. In this context, this study analyzes a methodological proposal that can contribute to guide this strategic policy based on two fundamental pillars: the financial viability of the center and educational innovation through the application of new technologies and innovative teaching strategies. To this end, the case method has been used as the main methodology, obtaining results that considerably improve student satisfaction and that represent economic improvements of more than €100,000 per year. From these results it has been possible to identify different possible scenarios that can condition the financial viability of the educational center, the dropout rate and the academic performance of the students.
Ricardo Reier Forradellas; Javier Jorge-Vázquez; Sergio Náñez Alonso; Ricardo Salazar Valdivia. Methodology to Evaluate Economic Viability Plans and Digitalization Strategies in Private Social Education Centers. Education Sciences 2021, 11, 170 .
AMA StyleRicardo Reier Forradellas, Javier Jorge-Vázquez, Sergio Náñez Alonso, Ricardo Salazar Valdivia. Methodology to Evaluate Economic Viability Plans and Digitalization Strategies in Private Social Education Centers. Education Sciences. 2021; 11 (4):170.
Chicago/Turabian StyleRicardo Reier Forradellas; Javier Jorge-Vázquez; Sergio Náñez Alonso; Ricardo Salazar Valdivia. 2021. "Methodology to Evaluate Economic Viability Plans and Digitalization Strategies in Private Social Education Centers." Education Sciences 11, no. 4: 170.
The global tourism reality is changing, and not only because of the COVID-19 pandemic. This reality is especially representative in countries such as Spain, which are highly dependent on the income generated by the tourism sector. In these destinations, it is necessary to seek innovation and specialization in the sector in order to achieve new business models. This need is even more pressing in destinations overcrowded by the sun and beach effect, as is the case of Mallorca. The proposed work combines the concepts of sports tourism with the development of a wealth-generating business model that will contribute to promoting a tourism that is sustainable, environmentally friendly and deseasonalized. On the other hand, the proposed work will contribute to promoting integration and equality in the participation of women in sports through the development of a model based on the promotion of women’s football. Using the methodology of case analysis, the results of all the approaches outlined are provided, and we obtained a wealth-generation model that is easily replicable and sustainable over time. This work provides a solution to the combination of a sustainable business model that links responsible tourism, the promotion of women’s sport and the generation of wealth.
Ricardo Reier Forradellas; Sergio Náñez Alonso; Javier Jorge-Vazquez; Miguel Echarte Fernández; Nicolas Vidal Miró. Entrepreneurship, Sport, Sustainability and Integration: A Business Model in the Low-Season Tourism Sector. Social Sciences 2021, 10, 117 .
AMA StyleRicardo Reier Forradellas, Sergio Náñez Alonso, Javier Jorge-Vazquez, Miguel Echarte Fernández, Nicolas Vidal Miró. Entrepreneurship, Sport, Sustainability and Integration: A Business Model in the Low-Season Tourism Sector. Social Sciences. 2021; 10 (4):117.
Chicago/Turabian StyleRicardo Reier Forradellas; Sergio Náñez Alonso; Javier Jorge-Vazquez; Miguel Echarte Fernández; Nicolas Vidal Miró. 2021. "Entrepreneurship, Sport, Sustainability and Integration: A Business Model in the Low-Season Tourism Sector." Social Sciences 10, no. 4: 117.
This article analyzes the current situation of Central Bank Digital Currencies (CBDCs), which are digital currencies backed by a central bank. It introduces their current status, and how several countries and currency areas are considering their implementation, following in the footsteps of the Bahamas (which has already implemented them in its territory), China (which has already completed two pilot tests) and Uruguay (which has completed a pilot test). First, the sample of potential candidate countries for establishing a CBDC was selected. Second, the motives for implementing a CBDC were collected, and variables were assigned to these motives. Once the two previous steps had been completed, bivariate correlation statistical methods were applied (Pearson, Spearman and Kendall correlation), obtaining a sample of the countries with the highest correlation with the Bahamas, China, and Uruguay. The results obtained show that the Baltic Sea area (Lithuania, Estonia, and Finland) is configured within Europe as an optimal area for implementing a CBDC. In South America, Uruguay (already included in the comparison) and Brazil show very positive results. In the case of Asia, together with China, Malaysia also shows a high correlation with the three pioneer countries, and finally, on the African continent, South Africa is the country that stands out as the most optimal area for implementing a CBDC.
Sergio Náñez Alonso; Javier Jorge-Vazquez; Ricardo Reier Forradellas. Central Banks Digital Currency: Detection of Optimal Countries for the Implementation of a CBDC and the Implication for Payment Industry Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity 2021, 7, 72 .
AMA StyleSergio Náñez Alonso, Javier Jorge-Vazquez, Ricardo Reier Forradellas. Central Banks Digital Currency: Detection of Optimal Countries for the Implementation of a CBDC and the Implication for Payment Industry Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity. 2021; 7 (1):72.
Chicago/Turabian StyleSergio Náñez Alonso; Javier Jorge-Vazquez; Ricardo Reier Forradellas. 2021. "Central Banks Digital Currency: Detection of Optimal Countries for the Implementation of a CBDC and the Implication for Payment Industry Open Innovation." Journal of Open Innovation: Technology, Market, and Complexity 7, no. 1: 72.
The great advances produced in the field of artificial intelligence and, more specifically, in deep learning allow us to classify images automatically with a great margin of reliability. This research consists of the validation and development of a methodology that allows, through the use of convolutional neural networks and image identification, the automatic recycling of materials such as paper, plastic, glass, and organic material. The validity of the study is based on the development of a methodology capable of implementing a convolutional neural network to validate a reliability in the recycling process that is much higher than simple human interaction would have. The method used to obtain this better precision will be transfer learning through a dataset using the pre-trained networks Visual Geometric Group 16 (VGG16), Visual Geometric Group 19 (VGG19), and ResNet15V2. To implement the model, the Keras framework is used. The results conclude that by using a small set of images, and thanks to the later help of the transfer learning method, it is possible to classify each of the materials with a 90% reliability rate. As a conclusion, a model is obtained with a performance much higher than the performance that would be reached if this type of technique were not used, with the classification of a 100% reusable material such as organic material.
Sergio Nañez Alonso; Ricardo Reier Forradellas; Oriol Pi Morell; Javier Jorge-Vazquez. Digitalization, Circular Economy and Environmental Sustainability: The Application of Artificial Intelligence in the Efficient Self-Management of Waste. Sustainability 2021, 13, 2092 .
AMA StyleSergio Nañez Alonso, Ricardo Reier Forradellas, Oriol Pi Morell, Javier Jorge-Vazquez. Digitalization, Circular Economy and Environmental Sustainability: The Application of Artificial Intelligence in the Efficient Self-Management of Waste. Sustainability. 2021; 13 (4):2092.
Chicago/Turabian StyleSergio Nañez Alonso; Ricardo Reier Forradellas; Oriol Pi Morell; Javier Jorge-Vazquez. 2021. "Digitalization, Circular Economy and Environmental Sustainability: The Application of Artificial Intelligence in the Efficient Self-Management of Waste." Sustainability 13, no. 4: 2092.
This study proposes a crime prediction model according to communes (areas or districts in which the city of Buenos Aires is divided). For this, the Python programming language is used, due to its versatility and wide availability of libraries oriented to Machine Learning. The crimes reported (period 2016–2019) that occurred in the city of Buenos Aires selected to test the model are: homicides, theft, injuries, and robberies. With this, it is possible to generate a crime prediction model according to the city area based on the SEMMA (Sample, Explore, Modify, Model, and Assess) model and after data manipulation, standardization and cleaning; clustering is performed using K-means and subsequently the neural network is generated. For prediction, it is necessary to provide the model with the information corresponding to the predictive characteristics (predict); these characteristics being according to the developed neural network model: year, month, day, time zone, commune, and type of crime.
Ricardo Reier Forradellas; Sergio Náñez Alonso; Javier Jorge-Vazquez; Marcela Rodriguez. Applied Machine Learning in Social Sciences: Neural Networks and Crime Prediction. Social Sciences 2020, 10, 4 .
AMA StyleRicardo Reier Forradellas, Sergio Náñez Alonso, Javier Jorge-Vazquez, Marcela Rodriguez. Applied Machine Learning in Social Sciences: Neural Networks and Crime Prediction. Social Sciences. 2020; 10 (1):4.
Chicago/Turabian StyleRicardo Reier Forradellas; Sergio Náñez Alonso; Javier Jorge-Vazquez; Marcela Rodriguez. 2020. "Applied Machine Learning in Social Sciences: Neural Networks and Crime Prediction." Social Sciences 10, no. 1: 4.
The ability to access quality financial services and cash has been indicated by various organizations, such as the World Bank or UN, as a fundamental aspect to guarantee regional sustainable development. However, access to cash is not always guaranteed, especially in rural regions. The present study is based in the Ávila region of Spain. A parameter called the “access to cash index” is constructed here. It is used to detect rural areas where the ability to access cash and banking services is more difficult. Based on the “access to cash index”, two sustainable solutions are proposed: The first (in the short term), based on extending access to cash, takes advantage of the existing pharmacy network. With this measure, a notable reduction of more than 55% of the average distance required to access this service is verified here. The second is based on the implementation of a central bank digital currency. Here, the results show an acceptance of 75%. However, it is known that elderly people and those without relevant education and/or low incomes would reject its widespread use. Such a circumstance would require the development of training and information policies on the safety and effectiveness of this type of currency.
Sergio Náñez Alonso; Javier Jorge-Vazquez; Ricardo Reier Forradellas. Detection of Financial Inclusion Vulnerable Rural Areas through an Access to Cash Index: Solutions Based on the Pharmacy Network and a CBDC. Evidence Based on Ávila (Spain). Sustainability 2020, 12, 7480 .
AMA StyleSergio Náñez Alonso, Javier Jorge-Vazquez, Ricardo Reier Forradellas. Detection of Financial Inclusion Vulnerable Rural Areas through an Access to Cash Index: Solutions Based on the Pharmacy Network and a CBDC. Evidence Based on Ávila (Spain). Sustainability. 2020; 12 (18):7480.
Chicago/Turabian StyleSergio Náñez Alonso; Javier Jorge-Vazquez; Ricardo Reier Forradellas. 2020. "Detection of Financial Inclusion Vulnerable Rural Areas through an Access to Cash Index: Solutions Based on the Pharmacy Network and a CBDC. Evidence Based on Ávila (Spain)." Sustainability 12, no. 18: 7480.
This study analyses the current debate around central bank-backed digital currency (CBDC). A comparative study was carried out considering countries for and against implementing a CBDC and their reasons, looking for common causes, differences, etc. The conclusion was that there are opposite tendencies between defenders and detractors of establishing a CBDC. However, today—and taking into account the positions of three large banking institutions (the Federal Reserve of the United States of America, the Bank of Japan and the Bank of England) on establishing (at least in the short term) a CBDC)—it seems that large-scale implementation is still far off. On the contrary, the Chinese Central Bank and banking systems of other countries that have less weight in the world, such as Uruguay, Lithuania and the Bahamas, seem to go against the trend of rejection and are seriously considering its implementation. Although this matter has been dealt with in the theoretical field, more pilot tests such as the one carried out by Uruguay are necessary in order to understand specific effects on the economy, on one hand, and on acceptance of its use by the population, on the other.
Sergio Luis Náñez Alonso; Miguel Ángel Echarte Fernández; David Sanz Bas; Jarosław Kaczmarek. Reasons Fostering or Discouraging the Implementation of Central Bank-Backed Digital Currency: A Review. Economies 2020, 8, 41 .
AMA StyleSergio Luis Náñez Alonso, Miguel Ángel Echarte Fernández, David Sanz Bas, Jarosław Kaczmarek. Reasons Fostering or Discouraging the Implementation of Central Bank-Backed Digital Currency: A Review. Economies. 2020; 8 (2):41.
Chicago/Turabian StyleSergio Luis Náñez Alonso; Miguel Ángel Echarte Fernández; David Sanz Bas; Jarosław Kaczmarek. 2020. "Reasons Fostering or Discouraging the Implementation of Central Bank-Backed Digital Currency: A Review." Economies 8, no. 2: 41.
This article describes research that was carried out regarding the tax incentives in Spain associated with the “eco-friendly car,” which are reflected in its share of taxes on motor-driven vehicles. The study focused on the electric vehicle, the hybrid, and the liquefied petroleum gas vehicle. First, the current regulatory framework was addressed. The maximum bonus limits were considered, as well as how each of 68 cities examined the incentives. The qualitative and quantitative differences among the Spanish cities were discussed. Next, the annual tax savings on the Tax on motor vehicles (IVTM) quota were calculated, and the differences in the tax savings depending on the municipality and type of vehicle were noted, as well as the temporal duration of the bonus. Finally, the average tax savings were calculated based on the type of vehicle, power and municipality. It is clear that, although the tax incentives are positive, they must be complemented by other measures if the public authorities in Spain want to achieve a change in mentality and an increase in the acquisition of “eco-friendly cars” that eliminate pollutants (powered by the combustion of gasoline or diesel).
Sergio Luis Náñez Alonso. The Tax Incentives in the IVTM and “Eco-Friendly Cars”: The Spanish Case. Sustainability 2020, 12, 3398 .
AMA StyleSergio Luis Náñez Alonso. The Tax Incentives in the IVTM and “Eco-Friendly Cars”: The Spanish Case. Sustainability. 2020; 12 (8):3398.
Chicago/Turabian StyleSergio Luis Náñez Alonso. 2020. "The Tax Incentives in the IVTM and “Eco-Friendly Cars”: The Spanish Case." Sustainability 12, no. 8: 3398.
Purpose: This article analyses the unsustainability of the welfare state. This unsustainability is not caused by a financial crisis, but is caused by its own design and initial conception. For this, the case of Sweden is shown as an example; and the policies adopted by this Nordic country to correct the unsustainability of the welfare state mentioned above.Design/methodology/approach: The applied methodology has been, on the one hand, a literary review of the welfare state concept. On the other hand, an analysis has been carried out with various economic indicators that serve to corroborate the aforementioned unsustainability and the effect of the decisions taken by Sweden.Research and practical limitations/implications: The analysis ofeconomic variables such as GDP or the collection of taxes on GDP is burdened with the classical limitation on the cause-effect relationship. The problem of causality in economics is one of the most significant in the discipline. This problem is fundamental in historical analyses, when it comes to relating a phenomenon that has occurred with the causes that generated it.Originality: The debate about the welfare state and its sustainability is gaining strength from very different spheres. In an unstable and highly globalised economic environment, the role that states must play in theeconomy is being reformulated. The present paper analyses the development and growth of the welfare state as one of the differential elements of the developed economies (especially in the Western European area), and its subsequent crisis and loss of legitimacy due to its financial unsustainability.Findings: This article shows how the introduction of private companies that provide public services can be a solution to the welfare state crisis. For this, the Swedish case is used as an example. In the Nordic country,it was found that the introduction of private companies in the provision of public services has not reduced social assistance services or their quality. What is important, it has been a new competitive management, which guarantees the quality of the services provided, at a lower cost to the public sector budget.Paper type: theoretical paper.
Sergio Luis Náñez Alonso. Rise and Decline of the Welfare State : The Swedish Case as a Solution. Journal of Corporate Responsibility and Leadership 2020, 5, 27 -44.
AMA StyleSergio Luis Náñez Alonso. Rise and Decline of the Welfare State : The Swedish Case as a Solution. Journal of Corporate Responsibility and Leadership. 2020; 5 (4):27-44.
Chicago/Turabian StyleSergio Luis Náñez Alonso. 2020. "Rise and Decline of the Welfare State : The Swedish Case as a Solution." Journal of Corporate Responsibility and Leadership 5, no. 4: 27-44.
The purpose of this article was to attempt to shed light on the taxation of activities or actions related to cryptocurrencies. For this purpose, a small analysis was carried out on the nature, operation, and characteristics of cryptocurrencies. Subsequently, from the point of view of the Spanish tax system, the tax implications of the use, actions, and operations carried out with this virtual medium were discussed. The most recent information derived from the binding inquiries issued by the general directorate of taxes in Spain, an institution under the Ministry of Finance, was reviewed. This article analyzed whether the activities related to Bitcoin should be declared for the purposes of personal income tax, property tax, inheritance tax and finally, in the tax on transmissions of assets and documented legal acts. Finally, special mention was made of activities, such as the mining of Bitcoins in “Bitcoin farms” and the exploitation of websites for buying and selling cryptocurrencies and vending machines. Other collateral situations were also analyzed, such as the system to be used.
Sergio Luis Náñez Alonso. Activities and Operations with Cryptocurrencies and Their Taxation Implications: The Spanish Case. Laws 2019, 8, 16 .
AMA StyleSergio Luis Náñez Alonso. Activities and Operations with Cryptocurrencies and Their Taxation Implications: The Spanish Case. Laws. 2019; 8 (3):16.
Chicago/Turabian StyleSergio Luis Náñez Alonso. 2019. "Activities and Operations with Cryptocurrencies and Their Taxation Implications: The Spanish Case." Laws 8, no. 3: 16.
En el presente artículo, se analizan los beneficios fiscales presentes en los tributos cedidos a las comunidades autónomas españolas; centrando el estudio en aquellos establecidos a favor de la familia. Inicialmente, se estudia el análisis sobre el beneficio fiscal realizado por otros autores. Se aborda el concepto de beneficio fiscal, así como los efectos que derivan de su establecimiento: equidad, igualdad de trato y asignación monetaria en las leyes reguladoras de cada Comunidad Autónoma y en sus presupuestos anuales. Esto es necesario para, seguidamente, poder realizar un análisis cualitativo y cuantitativo en el periodo objeto de estudio (años 2000 a 2015). Tras ello, se expone también cómo los beneficios fiscales establecidos en las comunidades autónomas generan desigualdades entre ciudadanos ante un mismo hecho o situación. Analizamos de manera cualitativa y cuantitativa las diferencias generadas, así como la asignación en euros por habitante, año y comunidad autónoma. Una vez realizado el análisis anteriormente descrito, podremos mostrar la gran diferencia que hay entre las comunidades autónomas a la hora de establecer los beneficios fiscales a favor de la familia, estableciendo diferencias entre territorios. De esta manera quedará expuesta de modo patente la desigualdad en la asignación vía beneficio fiscal en euros por habitante, año y comunidad autónoma.
Sergio Náñez Alonso. Análisis del beneficio fiscal a favor de la familia en los tributos cedidos en la España de las autonomías: Periodo 2000-2015. Derecho PUCP 2018, 461 -495.
AMA StyleSergio Náñez Alonso. Análisis del beneficio fiscal a favor de la familia en los tributos cedidos en la España de las autonomías: Periodo 2000-2015. Derecho PUCP. 2018; (80):461-495.
Chicago/Turabian StyleSergio Náñez Alonso. 2018. "Análisis del beneficio fiscal a favor de la familia en los tributos cedidos en la España de las autonomías: Periodo 2000-2015." Derecho PUCP , no. 80: 461-495.