Colao Marín, Pedro Ángel2026-03-0420202020-03-12978841785310510.31428/10317/8414https://pepa.une.es/handle/123456789/68819This 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.Con posibilidad de lectura sin conexiónp. 55Creative Commons Attribution 4.0 International (CC BY 4.0)http://creativecommons.org/licenses/by/4.0/Finanzas y contabilidadopenAccess