{"id":2232,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/la-relacion-entre-contabilidad-fiscalidad-y-su-influencia-en-la-contabilizacion-del-impuesto-sobre-beneficios\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"la-relacion-entre-contabilidad-fiscalidad-y-su-influencia-en-la-contabilizacion-del-impuesto-sobre-beneficios","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-relacion-entre-contabilidad-fiscalidad-y-su-influencia-en-la-contabilizacion-del-impuesto-sobre-beneficios\/","title":{"rendered":"La relacion entre contabilidad-fiscalidad y su influencia en la contabilizacion del impuesto sobre beneficios"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Isabel Gallego Alvarez <\/strong><\/h2>\n<p>El tema presentado analiza la relacion existente entre contabilidad y fiscalidad a nivel internacional, ya que en muchas ocasiones no coincide el resultado que se obtiene aplicando los principios y normas contables con el obtenido aplicando los principios y normas fiscales, lo que va a influir decisivamente en la presentacion de los estados contables y en la consideracion y tratamiento contable del impuesto que las empresas tienen que pagar por el beneficio obtenido. Para ello la tesis se estructura en cinco capitulos. En el primero se analiza si actualmente existe o no autonomia e independencia entre normas contables y fiscales en los distintos paises. En el segundo se estudia la consideracion y tratamiento contable del impuesto sobre beneficios. En el tercero se analiza la situacion actual en espa\u00f1a. En el cuarto se estudian las operaciones que normalmente realiza una empresa y que originan diferencias de caracter temporal o permanente considerando la normativa contable y fiscal vigentes actualmente en nuestro pais.  en el ultimo capitulo se realizan las propuestas para eliminar en lo posible las diferencias que se producen, proponiendo un acercamiento de las normas fiscales a las contables.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La relacion entre contabilidad-fiscalidad y su influencia en la contabilizacion del impuesto sobre beneficios<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La relacion entre contabilidad-fiscalidad y su influencia en la contabilizacion del impuesto sobre beneficios <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Isabel Gallego Alvarez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1994<\/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> Prado Lorenzo Jos\u00e9 Manuel<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Lopez Diaz <\/li>\n<li> Quesada Sanchez Fco. Javier (vocal)<\/li>\n<li>Pedro Luengo   Mulet (vocal)<\/li>\n<li> Martinez Garcia Fco. Javier (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Isabel Gallego Alvarez El tema presentado analiza la relacion existente entre contabilidad y fiscalidad a nivel internacional, [&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":[82,1697,9386],"tags":[8326,9567,9570,5837,9568,9569],"class_list":["post-2232","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-salamanca","tag-antonio-lopez-diaz","tag-isabel-gallego-alvarez","tag-Martinez-garcia-fco-javier","tag-pedro-luengo-mulet","tag-prado-lorenzo-jose-manuel","tag-quesada-sanchez-fco-javier"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/2232","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=2232"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/2232\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=2232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=2232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=2232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}