{"id":139204,"date":"2026-01-12T17:42:48","date_gmt":"2026-01-12T17:42:48","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/criterios-para-la-reforma-del-impuesto-de-sociedades-en-espana-aspectos-tecnicos-y-condicionantes-comunitarios\/"},"modified":"2026-01-12T17:42:48","modified_gmt":"2026-01-12T17:42:48","slug":"criterios-para-la-reforma-del-impuesto-de-sociedades-en-espana-aspectos-tecnicos-y-condicionantes-comunitarios","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/criterios-para-la-reforma-del-impuesto-de-sociedades-en-espana-aspectos-tecnicos-y-condicionantes-comunitarios\/","title":{"rendered":"Criterios para la reforma del impuesto de sociedades en espa\u00f1a: aspectos tecnicos y condicionantes comunitarios"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Paredes Gomez M. Raquel <\/strong><\/h2>\n<p>El objetivo de la tesis ha sido justificar la conveniencia de la reforma del impuesto de sociedades en espa\u00f1a y mostrar las lineas basicas por las que podria discurrir la reforma de este impuesto en nuestro pais.  las propuestas formuladas se han fundamentado en el conocimiento y valoracion de los problemas tecnicos que actualmente presenta el impuesto. Se ha tenido en cuenta tambien la situacion comparada en otros paises comunitarios. Para ello se ha calculado para cada uno de ellos la carga fiscal efectiva por impuesto de sociedades. Estos calculos nos han permitido conocer la situacion relativa de espa\u00f1a en el contexto comunitario y efectuar una propuesta que tenga en cuenta, tanto las repercusiones de un proceso de competencia fiscal entre paises, como los efectos de un acuerdo armonizador del impuesto de sociedades en la c.E.E.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Criterios para la reforma del impuesto de sociedades en espa\u00f1a: aspectos tecnicos y condicionantes comunitarios<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Criterios para la reforma del impuesto de sociedades en espa\u00f1a: aspectos tecnicos y condicionantes comunitarios <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Paredes Gomez M. Raquel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1992<\/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>Emilio Albi Iba\u00f1ez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Luis Rodriguez Saiz <\/li>\n<li>Vicente Salas Fum\u00e1s (vocal)<\/li>\n<li>Jos\u00e9 Manuel Gonzalez Paramo Martinez Murillo (vocal)<\/li>\n<li>Victorio Valle S\u00e1nchez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Paredes Gomez M. Raquel El objetivo de la tesis ha sido justificar la conveniencia de la reforma [&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":[82,986,6837,6838],"tags":[6840,6843,4682,253718,6834,712],"class_list":["post-139204","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-complutense-de-madrid","category-politica-fiscal-y-deuda-publica","category-politica-fiscal-y-hacienda-publica-nacionales","tag-emilio-albi-ibanez","tag-jose-manuel-gonzalez-paramo-Martinez-murillo","tag-luis-rodriguez-saiz","tag-paredes-gomez-m-raquel","tag-vicente-salas-fumas","tag-victorio-valle-sanchez"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/139204","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=139204"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/139204\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=139204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=139204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=139204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}