The fiscal effort is a reference that relates the taxes that are paid and the economic capacity.

And according to this relationship, Spanish taxpayers make

an effort 52% higher than the European average

, to which we must add that no major world economy presents such a high effort.

This is the conclusion pointed out by the Institute of Economic Studies (IEE) in its latest document on fiscal competitiveness.

In its report, the CEOE

think tank

maintains that "calculating the fiscal effort indicator for the countries analyzed and establishing the EU-28 as level 100, it can be seen that Spain makes a fiscal effort 52.8% higher than that of the European Union".

"Among the large advanced economies, none presents a fiscal effort greater than that of our country," adds the document, which estimates

a figure of 152 points for Spain

.

Italy

, for example, would touch a level of 150,

France

would be at 131 points, the OECD average would be at 83 points and the country with the lowest tax burden would be

Ireland

with just 26 points.

The body led by Iñigo Fernández de Mesa and Gregorio Izquierdo explains that, indeed, the fiscal effort "establishes a relationship between the fiscal pressure and the GDP per capita of each country."

"In this way, income within a country is taken into account, since

it is not the same to pay a certain amount of taxes with one level of income than with another

, assuming a greater sacrifice (for equal tax paid) for those countries with lower income levels," he adds.

Regulatory tax pressure

The IEE also pays attention to its own indicator: the normative fiscal pressure.

This reference measures "the burden of tax that the design of the tax system introduces into the economies, regardless of the collection it obtains," as noted in the report.

"The excess tax, the burden or excess tax derived from the tax system," added Fernández de Mesa.

And according to that reference, Spain has suffered a notable setback in fiscal competitiveness both in the last year and since the Prime Minister, Pedro Sánchez, arrived in Moncloa.

"In the 2021 edition, the regulatory tax pressure, for Spain, stood at 112.8 points, and by 2022 it has risen to 116.4 points; that is, an increase of 3.6 points in a single year, which It places it 16.4% higher than the EU average. Since 2019 the rise has been 8.3 points, so the increase is continuous,

with the pernicious deterioration of fiscal competitiveness

, "explains the report.

The text adds that "the worsening is also reflected in the decline

from position 29 to 35

, in terms of a higher regulatory tax pressure."

"The situation in Spain is also 16.8% worse than the average for OECD countries, which has 99.6 points, and far from the top positions occupied by Estonia, Latvia and New Zealand," he concludes.

According to the criteria of The Trust Project

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