{"id":26831,"date":"2018-03-09T09:18:49","date_gmt":"2018-03-09T09:18:49","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-evolucion-de-la-presion-fiscal-en-las-pymes-una-aproximacion-a-su-incidencia-sobre-la-situacion-financiera-de-las-empresas-de-la-comunidad-valenciana\/"},"modified":"2018-03-09T09:18:49","modified_gmt":"2018-03-09T09:18:49","slug":"la-evolucion-de-la-presion-fiscal-en-las-pymes-una-aproximacion-a-su-incidencia-sobre-la-situacion-financiera-de-las-empresas-de-la-comunidad-valenciana","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-evolucion-de-la-presion-fiscal-en-las-pymes-una-aproximacion-a-su-incidencia-sobre-la-situacion-financiera-de-las-empresas-de-la-comunidad-valenciana\/","title":{"rendered":"La evoluci\u00f3n de la presi\u00f3n fiscal en las pymes: una aproximaci\u00f3n a su incidencia sobre la situaci\u00f3n financiera de las empresas de la comunidad Valenciana"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Rafael Molina Llopis <\/strong><\/h2>\n<p>Este trabajo tiene como objetivo fundamental analizar c\u00f3mo ha evolucionado la presi\u00f3n f\u00edscal que soportan las empresas de reducida dimensi\u00f3n en la comunidad Valenciana desde 1992 hasta 1999, con el fin de constatar si, realmente, la inclusi\u00f3n del r\u00e9gimen especial ha contribuido a reducir su tributaci\u00f3n efectiva y, por tanto, se ha producido un cambio significativo con la entrada en vigor de la ley 43\/1995.  en segundo lugar, se pretende contrastar si dicha presi\u00f3n fiscal es sensible a determinados atributos como la localizaci\u00f3n provincial o la actividad desarrollada.  finalmente, intentaremos establecer la relaci\u00f3n entre diversas variables econ\u00f3mico-financieras de la empresa y su tipo impositivo efectivo, de modo que pueda caracterizarse la estructura econ\u00f3mico-financiera de las empresas que gozan de una menor presi\u00f3n fiscal.  de acuerdo con este planteamiento, el trabajo se estructurar\u00e1 en dos secciones independientes. En la primera, integrada por cinco cap\u00edtulos, se establecer\u00e1 el marco te\u00f3rico que justifica la investigaci\u00f3n, mientras que los cuatro cap\u00edtulos de la segunda se destinar\u00e1n a la exposici\u00f3n del estudio emp\u00edrico y de las conclusiones alcanzadas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La evoluci\u00f3n de la presi\u00f3n fiscal en las pymes: una aproximaci\u00f3n a su incidencia sobre la situaci\u00f3n financiera de las empresas de la comunidad Valenciana<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La evoluci\u00f3n de la presi\u00f3n fiscal en las pymes: una aproximaci\u00f3n a su incidencia sobre la situaci\u00f3n financiera de las empresas de la comunidad Valenciana <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Rafael Molina Llopis <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 14\/11\/2003<\/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>Gregorio Labatut Serer<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Montesinos julve <\/li>\n<li>guillermo Sierra molina (vocal)<\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<li> Veres ferrer ernesto j. (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rafael Molina Llopis Este trabajo tiene como objetivo fundamental analizar c\u00f3mo ha evolucionado la presi\u00f3n f\u00edscal que [&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":[1],"tags":[37677,10812,9100,77389,77390,8327],"class_list":["post-26831","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-gregorio-labatut-serer","tag-guillermo-sierra-molina","tag-jorge-tua-pereda","tag-rafael-molina-llopis","tag-veres-ferrer-ernesto-j","tag-vicente-montesinos-julve"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/26831","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=26831"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/26831\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=26831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=26831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=26831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}