Tax Incentives in Rural Environment as Economic Policy and Population Fixation. Case study of Castilla-León Region

Zusammenfassung

From this chapter we can draw the following conclusions regarding fiscal incentives in therural areas of Castilla-León, as economic policy and population fixation:1. Despite the economic effort made through tax incentives, and therefore through the nonentry into the farm, of the amount owed, the results that are observed are very poor.Regarding the tax incentives related to the family and the rural environment, we seehow, despite increasing the amount allocated through incentives to families year afteryear, the population in the Castilian rural environment decreases, and so does theactivity economic3. A clear and evident pattern is not observed, by which the fiscal incentives in favour ofthe economic activities in the rural environment (creation of mercantile, agrarianactivity and livestock activity) is reinforced in such a way that the variables studiedgrow year after year4. Although fiscal incentives in favour of the rural environment can be a positiveinstrument, it would be necessary to consider whether the fiscal effort made by thepublic entity is achieving the expected results or whether other more effective policiesshould be sought.