{"id":143020,"date":"1993-01-01T00:00:00","date_gmt":"1993-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-procesos-de-concentracion-empresarial-en-espana-influencia-del-regimen-fiscal-de-fusiones-de-empresas\/"},"modified":"1993-01-01T00:00:00","modified_gmt":"1993-01-01T00:00:00","slug":"los-procesos-de-concentracion-empresarial-en-espana-influencia-del-regimen-fiscal-de-fusiones-de-empresas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/los-procesos-de-concentracion-empresarial-en-espana-influencia-del-regimen-fiscal-de-fusiones-de-empresas\/","title":{"rendered":"\u00ablos procesos de concentracion empresarial en espa\u00f1a: influencia del regimen fiscal de fusiones de empresas\u00bb."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mario Pardo Carmona <\/strong><\/h2>\n<p>La presente tesis postula la raiz y motivacion esencialmente economico financiera de los procesos de concentracion empresarial, via fusiones y escisiones, que se han llevado a cabo en espa\u00f1a durante la decada de los a\u00f1os ochenta frente a otras justificaciones, en particular, la influencia del regimen fiscal especial de fusiones y escisiones de empresas vigente en ese periodo ha podido desplegar en cuanto que instrumento de politica economica. Para llevar adelante esta argumentacion se parte de una consideracion de caracter general del proceso de concentracion empresarial como hecho propio en el devenir de dicha actividad empresarial. A continuacion se procede a analizar las regulaciones juridico mercantil y fiscal de las operaciones de fusion y escision, concluyendose la progresiva alteracion de su contenido para recoger mas claramente el componente empresarial del fenomeno. Acto seguido se detallan los beneficios que el regimen fiscal preve al efecto. Cierra el analisis la cuantificacion de aquellos, lo que permite concluir la veracidad del postulado inicial.  en dicha comprobacion se han utilizado tres aproximaciones distintas: el examen particular de los beneficios otorgados, la evolucion de la produccion industrial y las caracteristicas de las operaciones de fusion realizadas entre empresas con cotizacion en la bolsa de valores, con lo que puede concluirse que el incentivo fiscal puede haber sido un elemento mas en la consideracion empresarial de la operacion pero sin que pueda llegar a constituir un instrumento de politica economica en terminos nacionales.  por ultimo se avanzan las lineas maestras de una nueva regulacion fiscal mas respetuosa con la independencia del desarrollo de estos fenomenos de concentracion empresarial.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00ablos procesos de concentracion empresarial en espa\u00f1a: influencia del regimen fiscal de fusiones de empresas\u00bb.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00ablos procesos de concentracion empresarial en espa\u00f1a: influencia del regimen fiscal de fusiones de empresas\u00bb. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mario Pardo Carmona <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1993<\/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>pirla Jose Fernandez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Ricardo Calle Saiz <\/li>\n<li>Luis Tomas Diez De Castro (vocal)<\/li>\n<li>Leandro Ca\u00f1ibano Calvo (vocal)<\/li>\n<li>Santiago Herrero Suazo (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mario Pardo Carmona La presente tesis postula la raiz y motivacion esencialmente economico financiera de los procesos [&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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