{"id":106499,"date":"2018-03-11T10:30:29","date_gmt":"2018-03-11T10:30:29","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-reserva-para-inversiones-en-canarias-una-vision-cra%c2%adtica-desde-la-prespectiva-jura%c2%addica-economica-y-contable\/"},"modified":"2018-03-11T10:30:29","modified_gmt":"2018-03-11T10:30:29","slug":"la-reserva-para-inversiones-en-canarias-una-vision-cra%c2%adtica-desde-la-prespectiva-jura%c2%addica-economica-y-contable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/actividad-economica\/la-reserva-para-inversiones-en-canarias-una-vision-cra%c2%adtica-desde-la-prespectiva-jura%c2%addica-economica-y-contable\/","title":{"rendered":"La reserva para inversiones en canarias: una visi\u00f3n cr\u00edtica desde la prespectiva jur\u00eddica, econ\u00f3mica y contable"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Juan  Francisco Gorjon Palenzuela <\/strong><\/h2>\n<p>La ric constituye un incentivo fiscal caracterizado jur\u00eddicamente por el caos interpretativo y la perenne inseguridad en su aplicaci\u00f3n, con importantes consecuencias que se derivan de la modificaciones atinentes al posible incumplimiento de las obligaciones formales para su disfrute. La interpretaci\u00f3n literal o la espiritualista de la normativa ha enfrentado a los contribuyentes con la administraci\u00f3n, pues ambos sujetos de la relaci\u00f3n tributaria han disentido en su ex\u00e9gesis o en los criterios hermen\u00e9uticos aplicables, lo que ha abocado a una litigiosidad extraordinaria e inconveniente.  el principal problema al que se han enfrentado los usuarios de la ric ha sido la materializaci\u00f3n de la misma, debido a la falta de especificaciones concretas de los elementos id\u00f3neos para ejecutarla.  el reglamento de la ric no s\u00f3lo aclar\u00f3 y defini\u00f3 los elementos susceptibles de ser utilizados, sino que ampli\u00f3 las posibilidades legales de materializaci\u00f3n y, sobre todo, cubri\u00f3 un vac\u00edo que dejaba la interpretaci\u00f3n sobre la idoneidad a merced, exclusivamente, de la administraci\u00f3n. Tambi\u00e9n ha introducido la obligaci\u00f3n de presentar un plan de empresa que, de haber existido anteriornente, hubiera evitado graves problemas producidos por excesos de dotaci\u00f3n.  el nuevo plan general de contabilidad ha introducido nuevos conceptos de valoraci\u00f3n y representaci\u00f3n que, aplicados a los elementos objeto de la materializaci\u00f3n de la ric, proporcionan mayor exactitud y transparencia que las que se produc\u00edan con anterioridad.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La reserva para inversiones en canarias: una visi\u00f3n cr\u00edtica desde la prespectiva jur\u00eddica, econ\u00f3mica y contable<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La reserva para inversiones en canarias: una visi\u00f3n cr\u00edtica desde la prespectiva jur\u00eddica, econ\u00f3mica y contable <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Juan  Francisco Gorjon Palenzuela <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 La laguna<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 25\/01\/2011<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Mar\u00eda  Del Carmen Hernandez Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: leandro Ca\u00f1ibano calvo <\/li>\n<li>Francisco Hern\u00e1ndez gonz\u00e1lez (vocal)<\/li>\n<li>Jos\u00e9 Andr\u00e9s Sanchez pedroche (vocal)<\/li>\n<li>Juan  ram\u00f3n Oreja rodr\u00edguez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Juan Francisco Gorjon Palenzuela La ric constituye un incentivo fiscal caracterizado jur\u00eddicamente por el caos interpretativo y [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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