{"id":128926,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/fiscalidad-de-la-pequena-y-mediana-empresa-y-sus-implicaciones-en-la-politica-economica\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"fiscalidad-de-la-pequena-y-mediana-empresa-y-sus-implicaciones-en-la-politica-economica","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/fiscalidad-de-la-pequena-y-mediana-empresa-y-sus-implicaciones-en-la-politica-economica\/","title":{"rendered":"Fiscalidad de la peque\u00f1a y mediana empresa y sus implicaciones en la politica economica."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Eloy Porres De Miguel <\/strong><\/h2>\n<p>Existiendo en espa\u00f1a aproximadamente 2.500.000 peque\u00f1as y medianas empresas, se ha considerado oportuno hacer un estudio de las mismas, contemplando la fiscalidad de las pymes y todas sus incidencias e implicaciones que tienen en la politica economica.De dicho estudio sobre la fiscalidad soportada por las pymes en espa\u00f1a, se intenta poner de manifiesto: 1 que existe una elevada fiscalidad sobre las pymes, que incide negativamente sobre la actividad economica. 2 la complejidad del sistema impositivo que obliga a estas empresas a asumir un coste adicional de interpretacion y aplicacion de los impuestos. 3 la existencia de un coste por las obligaciones formales tan variadas, diversas y frecuentes, que motivan una presion fiscal indirecta muy fuerte.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Fiscalidad de la peque\u00f1a y mediana empresa y sus implicaciones en la politica economica.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Fiscalidad de la peque\u00f1a y mediana empresa y sus implicaciones en la politica economica. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Eloy Porres De Miguel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1996<\/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>Miguel \u00e1ngel Galindo Mart\u00edn<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Parejo Gamir Jos\u00e9 Alberto <\/li>\n<li>Francisco Javier Martin Pliego (vocal)<\/li>\n<li>Andr\u00e9s Fernandez Diaz (vocal)<\/li>\n<li> Cantos Cantos Jos\u00e9 M. (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Eloy Porres De Miguel Existiendo en espa\u00f1a aproximadamente 2.500.000 peque\u00f1as y medianas empresas, se ha considerado oportuno [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[838,82,986,15032,6837,6838,839],"tags":[5065,67313,242273,4681,32416,4680],"class_list":["post-128926","post","type-post","status-publish","format-standard","hentry","category-ciencia-politica","category-ciencias-economicas","category-complutense-de-madrid","category-politica-economica","category-politica-fiscal-y-deuda-publica","category-politica-fiscal-y-hacienda-publica-nacionales","category-politicas-sectoriales","tag-andres-fernandez-diaz","tag-cantos-cantos-jose-m","tag-eloy-porres-de-miguel","tag-francisco-javier-martin-pliego","tag-miguel-angel-galindo-martin","tag-parejo-gamir-jose-alberto"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/128926","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=128926"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/128926\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=128926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=128926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=128926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}