TY - JOUR 
A1 - Colao Marín, Pedro Ángel
T1 - An approach to the Spanish tax system
Y1 - 2020
UR - http://hdl.handle.net/10317/8414
AB - This book is an approach to the Spanish tax system, that allows the comprehension and learning of the main structures of the system, both material and formal. Analyses and explains the most important material and formal elements of the system; the coordination among the State, regional and local tax systems, and the nature, structure and functions of the main taxes.
KW - Derecho Financiero y Tributario
KW - Taxes. Spanish tax system. Taxes in Spain. Spanish tax law.
LA - eng
PB - Universidad Politécnica de Cartagena
ER -