The Fiscal Blog of Crónica Tributaria publishes a weekly entry on different aspects of taxation. On Wednesday, December 21, an entry written by Mr. Javier Hurtado Puerta, Director of the Financial and Tax Inspection Department of the Tax Agency, was published with the title A possible explanation for the discrepancy between tax collection and GDP.

In the entry, the author reflects on the evolution of GDP and tax collection, which exceeds the forecasts of the General State Budget by more than 25,000 million euros.

To do this, it analyzes the impact of inflation on the main taxes, the evolution of the tax gap or the widening of tax bases, and to what extent they have been able to affect the design of the tax system and the role of the Tax Agency.

Read entry A possible explanation for the discrepancy between tax collection and GDP in full.