{"id":16804,"date":"2002-10-05T00:00:00","date_gmt":"2002-10-05T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/fiscalidad-y-atraccion-de-empresas-el-caso-vasco-visto-desde-cantabria\/"},"modified":"2002-10-05T00:00:00","modified_gmt":"2002-10-05T00:00:00","slug":"fiscalidad-y-atraccion-de-empresas-el-caso-vasco-visto-desde-cantabria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/fiscalidad-y-atraccion-de-empresas-el-caso-vasco-visto-desde-cantabria\/","title":{"rendered":"Fiscalidad y atracci\u00f3n de empresas: el caso vasco visto desde cantabria"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ana Carrera Poncela <\/strong><\/h2>\n<p>El objetivo b\u00e1sico de esta tesis consiste en aproximar el coste de oportunidad fiscal en que podr\u00edan incurrir las empresas de las regiones lim\u00edtrofes a la comunidad aut\u00f3noma del pa\u00eds vasco por mantenerse bajo el r\u00e9gimen com\u00fan \u00abversus\u00bb el foral en materia de impuesto sobre sociedades. Para ello, tras adentrernos en el \u00e1mbito del derecho tributario, comparando con detalle las normativas forales (aprobadas en el verano de 1996) y com\u00fan (ley 43\/1995) se aplica el enfoque metodol\u00f3gico bastante consencuado de los \u00abtipos fiscales efectivos\u00bb al caso vasco, pero siguiendo tambi\u00e9n la recomendaci\u00f3n de zubiri (2000) de proceder mediante un an\u00e1lisis microecon\u00f3mico. As\u00ed, a partir de datos fiscales suministrados mediante encuesta por veintisiete empresas de cantabria bastante representativas, sobre todo del sector industrial, se realiza un experimento tributario consistente en calcular el ahorro fiscal potencial de las mismas en t\u00e9rminos de reducci\u00f3n en el hipot\u00e9tico caso de que pudiesen someterse al r\u00e9gimen foral del impuesto. En particular, se aproximan los tipos efectivos corrientes (para los a\u00f1os 1996 y 1997), individualizados y agregados, a los que estar\u00edan sometidas tales empresas bajo ambos reg\u00edmenes fiscales, haciendo hincapi\u00e9 en su diferencia. Seg\u00fan nuestros c\u00e1lculos, este coste no es desde\u00f1able, incluso teniendo en cuenta las modificaciones introducidas por el pacto fiscal firmado entre el gobierno central y el de la  capv en enero del a\u00f1os 2000.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Fiscalidad y atracci\u00f3n de empresas: el caso vasco visto desde cantabria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Fiscalidad y atracci\u00f3n de empresas: el caso vasco visto desde cantabria <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ana Carrera Poncela <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Cantabria<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 10\/05\/2002<\/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>Jos\u00e9 Mar\u00eda Perez Villarreal Gonzalez De Arrilucea<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: ignacio Zubiri oria <\/li>\n<li>Juan  Francisco Corona ram\u00f3n (vocal)<\/li>\n<li>Jos\u00e9 Villaverde castro (vocal)<\/li>\n<li>julio L\u00f3pez laborda (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ana Carrera Poncela El objetivo b\u00e1sico de esta tesis consiste en aproximar el coste de oportunidad fiscal [&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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