Laura Molero González, Maria de las Nieves López Garcia, Edvinas Grizickas Sapkute
El estudio de las inversiones responsables es un tema muy popular en el campo de las finanzas.En nuestro trabajo hacemos una comparativa entre las Fronteras Eficientes para índices responsables y tradicionales del mercado español y americano. Nuestro propósito es poder visualizar las diferencias entre las Fronteras para ver si existe un comportamiento homogéneo entre las inversiones responsables y comprobar en cuanto se diferencian de los resultados de los índices tradicionales.
{"title":"Selección de carteras a través de inversiones responsables\u0000 ","authors":"Laura Molero González, Maria de las Nieves López Garcia, Edvinas Grizickas Sapkute","doi":"10.25115/eea.v40i3.8633","DOIUrl":"https://doi.org/10.25115/eea.v40i3.8633","url":null,"abstract":"El estudio de las inversiones responsables es un tema muy popular en el campo de las finanzas.En nuestro trabajo hacemos una comparativa entre las Fronteras Eficientes para índices responsables y tradicionales del mercado español y americano. Nuestro propósito es poder visualizar las diferencias entre las Fronteras para ver si existe un comportamiento homogéneo entre las inversiones responsables y comprobar en cuanto se diferencian de los resultados de los índices tradicionales.","PeriodicalId":210068,"journal":{"name":"Studies of Applied Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122967220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Fernando José Mariné Osorio, José Carlos González Núñez
The study aims to model the evolution of stock prices and consumer/enterprise confidence index using the PLS-SEM path method to approach their behavior through different types of constructs. Furthermore, different construct sectors are analyzed using the most important enterprises of the Mexican Stock Index, modeling as explanatory variables confidence and macroeconomic single and non-single constructs. The PLS-SEM path model has arrived as a modeling option to be used in financial and economic sciences due to its numerous virtues in statistical assumptions. This research concludes that the Mexican Stock Market can be studied with constructs, improving flexibility and exploratory using different validity measures.
{"title":"Modeling the Mexican Confidence and Mexican Stock Sectors with PLS-SEM","authors":"Fernando José Mariné Osorio, José Carlos González Núñez","doi":"10.25115/eea.v40i3.7739","DOIUrl":"https://doi.org/10.25115/eea.v40i3.7739","url":null,"abstract":"The study aims to model the evolution of stock prices and consumer/enterprise confidence index using the PLS-SEM path method to approach their behavior through different types of constructs. Furthermore, different construct sectors are analyzed using the most important enterprises of the Mexican Stock Index, modeling as explanatory variables confidence and macroeconomic single and non-single constructs. The PLS-SEM path model has arrived as a modeling option to be used in financial and economic sciences due to its numerous virtues in statistical assumptions. This research concludes that the Mexican Stock Market can be studied with constructs, improving flexibility and exploratory using different validity measures.","PeriodicalId":210068,"journal":{"name":"Studies of Applied Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116938468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Social media is great news for businesses and brands in this pandemic situation and at best it can benefit both big and small brands. Once you know the numbers, it’s easy to understand why businesses and consumer marketers unanimously believe that social media is essential to building a brand. Therefore, the purpose of this study is to identify the impact of social media marketing on brand loyalty through brand awareness and brand identity of the consumers, given that the concept is receiving increasing attention from marketing academia and practitioners while analyzing the mediate effect of brand awareness and brand identity. The study employs a quantitative research method where the sampling method is followed by a convenience sampling technique, and study data is collected from consumers in the fashion apparel industry in Sri Lanka through the online survey questionnaire with social media users. Based on the samples of 285 respondents, Structural Equation Modelling has been used for analysis. The results showed that social media marketing influenced brand awareness, brand identity, and brand loyalty, and also, brand awareness and brand identity influenced brand loyalty. The findings further prove that brand awareness and brand identity can mediate the effect of social media marketing on customer loyalty which is promoted through social media. As a result, social media marketing has enhanced the brand and consumers can easily remember the brand as the brand visibility on social media platforms increases. Research has shown how fashion apparel consumers interact with the brand through social media and how fashion apparel companies build awareness and identity about their brand when they hear their hiccups by interacting with social media.
{"title":"How Social Media Marketing Activities Influence Brand Loyalty through Brand Identity and Brand Awareness during COVID-19","authors":"Kalamulla Waduge Sandya Nilmini Kumari","doi":"10.25115/eea.v40i3.6661","DOIUrl":"https://doi.org/10.25115/eea.v40i3.6661","url":null,"abstract":"Social media is great news for businesses and brands in this pandemic situation and at best it can benefit both big and small brands. Once you know the numbers, it’s easy to understand why businesses and consumer marketers unanimously believe that social media is essential to building a brand. Therefore, the purpose of this study is to identify the impact of social media marketing on brand loyalty through brand awareness and brand identity of the consumers, given that the concept is receiving increasing attention from marketing academia and practitioners while analyzing the mediate effect of brand awareness and brand identity. The study employs a quantitative research method where the sampling method is followed by a convenience sampling technique, and study data is collected from consumers in the fashion apparel industry in Sri Lanka through the online survey questionnaire with social media users. Based on the samples of 285 respondents, Structural Equation Modelling has been used for analysis. The results showed that social media marketing influenced brand awareness, brand identity, and brand loyalty, and also, brand awareness and brand identity influenced brand loyalty. The findings further prove that brand awareness and brand identity can mediate the effect of social media marketing on customer loyalty which is promoted through social media. As a result, social media marketing has enhanced the brand and consumers can easily remember the brand as the brand visibility on social media platforms increases. Research has shown how fashion apparel consumers interact with the brand through social media and how fashion apparel companies build awareness and identity about their brand when they hear their hiccups by interacting with social media.","PeriodicalId":210068,"journal":{"name":"Studies of Applied Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121856696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this study is to analyze the association between leverage and performance by using the size of the firm as a moderating variable by integrating the crisis 2007-2009. We used 3047 observations of non-financial firms belonging case of the peripheral countries of the Eurozone (Greece, Ireland, Portugal, Spain, and Italy) during 2003-2013. we find that the relationship between leverage and performance is negative and significant. Similarly, according to the different categories of firm size the result indicates the effect of leverage on corporate performance depend to by size of firm. The relationship is non-monotonic . During financial crisis, the relationship between performance and leverage is negative for the very small and medium, firm, but positive for very large firm. Furthermore, the performance change has a negative and significant impact for all categories of firm size. Firms prefer self-financing to finance their operations . The large firms are more profitable because they have more resources, a better risk diversification, complex information systems and a better expenses management. Then, we mentioned that the performance of firms in the peripheral countries of the Eurozone will increase when there is strong economic growth through the higher investment opportunities. These firms have low liquidity because the higher investments in current assets tend to induce the maintenance costs and does not contribute to generate profitability.
{"title":"The moderating role of firm size on leverage-performance association: case of the peripheral countries of the Eurozone","authors":"Fathi Jouini","doi":"10.25115/eea.v40i3.7036","DOIUrl":"https://doi.org/10.25115/eea.v40i3.7036","url":null,"abstract":"The aim of this study is to analyze the association between leverage and performance by using the size of the firm as a moderating variable by integrating the crisis 2007-2009. \u0000We used 3047 observations of non-financial firms belonging case of the peripheral countries of the Eurozone (Greece, Ireland, Portugal, Spain, and Italy) during 2003-2013. \u0000we find that the relationship between leverage and performance is negative and significant. Similarly, according to the different categories of firm size the result indicates the effect of leverage on corporate performance depend to by size of firm. The relationship is non-monotonic . During financial crisis, the relationship between performance and leverage is negative for the very small and medium, firm, but positive for very large firm. Furthermore, the performance change has a negative and significant impact for all categories of firm size. \u0000Firms prefer self-financing to finance their operations . The large firms are more profitable because they have more resources, a better risk diversification, complex information systems and a better expenses management. Then, we mentioned that the performance of firms in the peripheral countries of the Eurozone will increase when there is strong economic growth through the higher investment opportunities. These firms have low liquidity because the higher investments in current assets tend to induce the maintenance costs and does not contribute to generate profitability. \u0000 ","PeriodicalId":210068,"journal":{"name":"Studies of Applied Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121696490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The circular economy (CE) arose in response to growing environmental awareness, environmental legislation, and the requirement for social responsibility. However, knowledge of CE is lower than expected in Egypt, and practices fall behind expectations, due in part to a dearth of research on the subject. Therefore, this study examined the current state of CE awareness and practices among university students. The study's primary purpose was to increase public awareness and comprehension of CE promotion performance in Egypt. The data and information for this study were gathered through the distribution of questionnaires and interviews with 130 students from ten Cairo University colleges and other Egyptian universities. The findings revealed that students were unaware of the CE program and had a poor knowledge of it. They did, however, have good attitudes toward garbage sorting, even though most of the time they just categorised garbage into categories for sale, reuse, or exchange for a new thing. Students’ awareness of the CE program correlated positively with educational level, age, and gender, whereas their pro-environmental and resource conservation behavior correlated positively with age.
{"title":"Circular Economy Awareness in Egypt:","authors":"H. Ead, H. Fahmy","doi":"10.25115/eea.v40i3.7936","DOIUrl":"https://doi.org/10.25115/eea.v40i3.7936","url":null,"abstract":"The circular economy (CE) arose in response to growing environmental awareness, environmental legislation, and the requirement for social responsibility. However, knowledge of CE is lower than expected in Egypt, and practices fall behind expectations, due in part to a dearth of research on the subject. Therefore, this study examined the current state of CE awareness and practices among university students. The study's primary purpose was to increase public awareness and comprehension of CE promotion performance in Egypt. The data and information for this study were gathered through the distribution of questionnaires and interviews with 130 students from ten Cairo University colleges and other Egyptian universities. The findings revealed that students were unaware of the CE program and had a poor knowledge of it. They did, however, have good attitudes toward garbage sorting, even though most of the time they just categorised garbage into categories for sale, reuse, or exchange for a new thing. Students’ awareness of the CE program correlated positively with educational level, age, and gender, whereas their pro-environmental and resource conservation behavior correlated positively with age.","PeriodicalId":210068,"journal":{"name":"Studies of Applied Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127419219","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The goal of the study is to determine the pattern of relationship between two major aspects of working capital, namely accounts receivable and inventory management, and their impact on maximizing the enterprise's value. The two independent variables in the research are represented by the management of each accounts receivable, inventory and the responsive variable is the value of the facility. In order to achieve this task, the aforementioned research variables are treated by analyzing real data using Microsoft Excel and SPSS Ver. For all the given elements of this research, as well as assessing the research hypotheses using standard deviations, simple and multiple regressions. In addition, descriptive statistical analysis is used. The research sample consists of eleven industrial companies registered on the Iraq Stock Exchange, with data acquired from their final accounts for the years 2008 to 2019. While the results demonstrated the existence of a correlation and a significant effect of working capital elements accounts receivable, inventory in maximizing the real and market value of these companies in our study sample, hence the two research hypotheses are approved.
{"title":"Analysis of the variance of the value of the enterprise according to the effect of managing both accounts receivable and inventory","authors":"Ahmed S. M. Al-Janabi, DR. Abdl-Salam Lafta","doi":"10.25115/eea.v40i3.6741","DOIUrl":"https://doi.org/10.25115/eea.v40i3.6741","url":null,"abstract":"The goal of the study is to determine the pattern of relationship between two major aspects of working capital, namely accounts receivable and inventory management, and their impact on maximizing the enterprise's value. The two independent variables in the research are represented by the management of each accounts receivable, inventory and the responsive variable is the value of the facility. In order to achieve this task, the aforementioned research variables are treated by analyzing real data using Microsoft Excel and SPSS Ver. For all the given elements of this research, as well as assessing the research hypotheses using standard deviations, simple and multiple regressions. In addition, descriptive statistical analysis is used. The research sample consists of eleven industrial companies registered on the Iraq Stock Exchange, with data acquired from their final accounts for the years 2008 to 2019. While the results demonstrated the existence of a correlation and a significant effect of working capital elements accounts receivable, inventory in maximizing the real and market value of these companies in our study sample, hence the two research hypotheses are approved.","PeriodicalId":210068,"journal":{"name":"Studies of Applied Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131455054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper examines the gender wage gap in the Argentinian tourism sector. We use microdata from the Permanent Household Survey 2018-2019 and implement the Machado and Mata quantile decomposition method with an innovative sample selection correction. We find that the gender wage gap in tourism sector and its subsectors is not constant throughout the wage distribution. In the whole tourism sector, the gap is greater at the bottom of the wage distribution and is explained by discrimination against women. In hospitality, the gap increases over the distribution suggesting a glass ceiling effect explained by discrimination. In restaurants, however, the gap is greater at the bottom of the distribution, which provides evidence of a sticky floor effect due to differences in individuals’ endowments. Finally, the gap in travel agencies, cultural, sports and entertainment services remain relatively constant across the wage distribution.
{"title":"Assessing the glass ceiling and sticky floor effects in the Argentinian tourism sector","authors":"Cesar Edinho Del Pozo Loayza, N. Porto, C. Garcia","doi":"10.25115/eea.v40i3.6970","DOIUrl":"https://doi.org/10.25115/eea.v40i3.6970","url":null,"abstract":"This paper examines the gender wage gap in the Argentinian tourism sector. We use microdata from the Permanent Household Survey 2018-2019 and implement the Machado and Mata quantile decomposition method with an innovative sample selection correction. We find that the gender wage gap in tourism sector and its subsectors is not constant throughout the wage distribution. In the whole tourism sector, the gap is greater at the bottom of the wage distribution and is explained by discrimination against women. In hospitality, the gap increases over the distribution suggesting a glass ceiling effect explained by discrimination. In restaurants, however, the gap is greater at the bottom of the distribution, which provides evidence of a sticky floor effect due to differences in individuals’ endowments. Finally, the gap in travel agencies, cultural, sports and entertainment services remain relatively constant across the wage distribution.","PeriodicalId":210068,"journal":{"name":"Studies of Applied Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125644541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of the research is to study the added value achieved by internal audit and its variables for economic units and their role in achieving the basic Aspect of corporate governance, represented by (transparency, accountability & discipline), as well as helping the administration to improve its business continuously instead of The traditional view of audit focuses on compliance with established policies and procedures. On the practical side, the role of the added value of internal auditing and its effect in achieving the Aspect of governance in the Iraqi Ministry of Water Resources and some of its formations was examined by relying on international auditing standards to establish paragraphs that represent a basis for measuring the extent to which internal audit axes are fulfilled or not, as well as relying on the Charter of Good Governance For public companies issued by the Council of Ministers of the Republic of Iraq for the year 2017, and the principles of the (OECD) as a basis for setting dimensions that represent the measurement of the Aspect of corporate governance. The researcher relied on the weighting weights instead of the direct weights to determine the added value of the internal audit and the achievement of the basic Aspect of Corporate governance, where weight was given by (2) for each fulfilled paragraph and (1) for partial fulfillment and (0) for cases of non-fulfillment, and the statistical analytical researcher used to measure the relationship between research variables.
{"title":"The impact of Added Value of Internal Audit in the Transparency and Accountability: An Applied research in a sample of the Ministry of Water Resources companies in Iraq","authors":"Saba Kareem Abbood, Saad Salman Awad Maaeni","doi":"10.25115/eea.v40i3.6346","DOIUrl":"https://doi.org/10.25115/eea.v40i3.6346","url":null,"abstract":"The aim of the research is to study the added value achieved by internal audit and its variables for economic units and their role in achieving the basic Aspect of corporate governance, represented by (transparency, accountability & discipline), as well as helping the administration to improve its business continuously instead of The traditional view of audit focuses on compliance with established policies and procedures. On the practical side, the role of the added value of internal auditing and its effect in achieving the Aspect of governance in the Iraqi Ministry of Water Resources and some of its formations was examined by relying on international auditing standards to establish paragraphs that represent a basis for measuring the extent to which internal audit axes are fulfilled or not, as well as relying on the Charter of Good Governance For public companies issued by the Council of Ministers of the Republic of Iraq for the year 2017, and the principles of the (OECD) as a basis for setting dimensions that represent the measurement of the Aspect of corporate governance. The researcher relied on the weighting weights instead of the direct weights to determine the added value of the internal audit and the achievement of the basic Aspect of Corporate governance, where weight was given by (2) for each fulfilled paragraph and (1) for partial fulfillment and (0) for cases of non-fulfillment, and the statistical analytical researcher used to measure the relationship between research variables.","PeriodicalId":210068,"journal":{"name":"Studies of Applied Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113996260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to apply the measurement and management of green energy in poultry fields to achieve a competitive advantage in one of Iraq's poultry fields, which is generally afflicted by high costs and foreign product competition. The study's most notable findings are that the use of green energy from solar energy can provide a competitive advantage in agricultural activities such as poultry fields. For example, solar panels on the roofs of poultry farm buildings create electric power during the day only to eliminate storage expenses (batteries) and replacement costs and the use of biomass energy from poultry droppings to extract biogas for use in heating. It is economically and environmentally feasible. The study has proven that green energy reduces production costs and achieves competitive advantages through a cost leadership strategy. Also, through a differentiation strategy that the production stages do not leave environmental damage and promise the product as a green product, and through the strategy of focusing the economic unit on green customers who support products that preserve the environment. As a result, the acquisition of new customers the demand for the company's products increase.
{"title":"Measuring and managing green energy for poultry fields and its impact in improving competitive advantage in face of economic issues and crises: Evidence from Iraq","authors":"Ali Hasan Ghanim, Nidhal Mohammed Ridha","doi":"10.25115/eea.v40i3.6460","DOIUrl":"https://doi.org/10.25115/eea.v40i3.6460","url":null,"abstract":"This study aims to apply the measurement and management of green energy in poultry fields to achieve a competitive advantage in one of Iraq's poultry fields, which is generally afflicted by high costs and foreign product competition. The study's most notable findings are that the use of green energy from solar energy can provide a competitive advantage in agricultural activities such as poultry fields. For example, solar panels on the roofs of poultry farm buildings create electric power during the day only to eliminate storage expenses (batteries) and replacement costs and the use of biomass energy from poultry droppings to extract biogas for use in heating. It is economically and environmentally feasible. The study has proven that green energy reduces production costs and achieves competitive advantages through a cost leadership strategy. Also, through a differentiation strategy that the production stages do not leave environmental damage and promise the product as a green product, and through the strategy of focusing the economic unit on green customers who support products that preserve the environment. As a result, the acquisition of new customers the demand for the company's products increase.","PeriodicalId":210068,"journal":{"name":"Studies of Applied Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122861712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Alejandro Sanchez Muniz, Francisco J. Sánchez Medrano
In October 2021, occurred the declaration of nullity of the tax on value increase of land that was established by the Constitutional Court in its ruling 182/2021. Such a situation has been corrected with Royal Decree-Law 26/2021, of November 8, through which an adaptation to constitutional jurisprudence is produced, making various changes to the previous regulations, contained in the revised text from 2004 of the Regulatory Law of Local Treasury. This article presents an analysis of the modifications introduced, among which the determination of situations of the non-existence of value increase and the appearance of an alternative method for calculations. Among the issues raised in the article, it is noteworthy how, in the new regulations, the operational mechanics of the initial version of 1976, later abandoned in 1988, have been recovered — albeit partially.
{"title":"VALUE INCREASED OF URBANISED LAND. REFLECTIONS ABOUT THE TAX ON THE VALUE INCREASE OF URBAN LAND. ","authors":"Alejandro Sanchez Muniz, Francisco J. Sánchez Medrano","doi":"10.25115/eea.v40i3.8383","DOIUrl":"https://doi.org/10.25115/eea.v40i3.8383","url":null,"abstract":"In October 2021, occurred the declaration of nullity of the tax on value increase of land that was established by the Constitutional Court in its ruling 182/2021. Such a situation has been corrected with Royal Decree-Law 26/2021, of November 8, through which an adaptation to constitutional jurisprudence is produced, making various changes to the previous regulations, contained in the revised text from 2004 of the Regulatory Law of Local Treasury. This article presents an analysis of the modifications introduced, among which the determination of situations of the non-existence of value increase and the appearance of an alternative method for calculations. Among the issues raised in the article, it is noteworthy how, in the new regulations, the operational mechanics of the initial version of 1976, later abandoned in 1988, have been recovered — albeit partially.\u0000 ","PeriodicalId":210068,"journal":{"name":"Studies of Applied Economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116260086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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