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by Pedro Coll (Author)
Los regímenes aduaneros económicos constituyen el conjunto de las normativas fiscales sobre las operaciones de transformación de mercancías relacionadas con el comercio exterior que se aplican en cada país.
Este libro aborda el desarrollo operativo de los regímenes aduaneros económicos que pueden aplicarse en cada circunstancia, las medidas económicas complementarias para favorecer la exportación y las políticas de desarrollo industrial como factores de estímulo para la inversión productiva.
Pedro Coll, experto en comercio y transporte internacionales, describe los procesos logísticos de las operaciones de compraventa internacional, así como los modos de transporte que intervienen en los mismos y sus infraestructuras.
Mediante ejemplos de implantación de regímenes aduaneros económicos en diferentes países, el autor subraya la incidencia de la operatividad productiva de las empresas exportadoras en el desarrollo de cada país, evidenciando su relación directa con la balanza de pagos. En este sentido, tras exponer los antecedentes en la legislación española y en la Unión Europea, ofrece un análisis de lo que representó la aplicación de dichos regímenes para el producto interior bruto español.
Esta obra muestra cómo la interrelación de determinados regímenes aduaneros económicos, junto con las infraestructuras logísticas adecuadas y la protección del medio ambiente, pueden ser factores determinantes del desarrollo económico.
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