Comparative analysis of the latest tax reforms operated in Spain and in Honduras

Abstract

 This paper aims at analysing the last tax reform made in Spain, paying special attention to the amend­ments included by Law 34/2015 of 21 September partially amending the General Tax Law 58/2003 of 17 December. It also aims at presenting a comparative summary of this tax reform and the one made in Hon­duras after the recent approval of the Tax Code. The purpose is to draw some conclusions that could con­tribute to the creation of a fairer tax system which could allow, at the same time, a more efficient income, without resulting in a decrease of the legal certainty, rights and guarantees which must help the taxpayers within the tax-legal framework.