{"id":35623,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-determinacion-de-la-base-imponible-del-impuesto-sobre-sociedades-alcance-y-significacion-de-la-remision-al-resultado-contable\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"la-determinacion-de-la-base-imponible-del-impuesto-sobre-sociedades-alcance-y-significacion-de-la-remision-al-resultado-contable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-determinacion-de-la-base-imponible-del-impuesto-sobre-sociedades-alcance-y-significacion-de-la-remision-al-resultado-contable\/","title":{"rendered":"La determinacion de la base imponible del impuesto sobre sociedades. alcance y significacion de la remision al resultado contable."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Vicente Garcia Moreno <\/strong><\/h2>\n<p>Entre las novedades que presenta la regulaci\u00f3n de la imposici\u00f3n sobre sociedades, se encuentra la obtenci\u00f3n de la base imponible a partir del resultado contable. El an\u00e1lisis de dicha caracter\u00edstica, consolidada en casi todos los pa\u00edses de nuestro entorno jur\u00eddico-cultural, se realiza con el fin de determinar cual es su alcance, as\u00ed como la significaci\u00f3n de la misma desde una perspectiva constitucional.  el alcance de la remisi\u00f3n al resultado contable, elemento trascendental en la interpretaci\u00f3n de la regulaci\u00f3n societaria, guarda relaci\u00f3n con las fuentes normativas que ordenan la base imponible y con la asunci\u00f3n de un concepto de resultado contable por la normativa tributaria. Adem\u00e1s, se han abstraido unas reglas generales que informar\u00edan la determinaci\u00f3n de la base: el principio del devengo, criterio esencial en la delimitaci\u00f3n de los componentes del periodo impositivo; el principio de correlaci\u00f3n, que sirve tanto a la delimitaci\u00f3n de los componentes deducibles, como la propia distribuci\u00f3n temporal de los mismos; el principio de inscripci\u00f3n contable, cuya interpretaci\u00f3n viene limitada por las exigencias derivadas del principio de igualdad y del de capacidad econ\u00f3mica; y, por \u00faltimo, el principio de calificaci\u00f3n econ\u00f3mica o contable, cuya asunci\u00f3n no tiene sustento o soporte normativo en el art.  148 bis.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La determinacion de la base imponible del impuesto sobre sociedades. alcance y significacion de la remision al resultado contable.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La determinacion de la base imponible del impuesto sobre sociedades. alcance y significacion de la remision al resultado contable. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Vicente Garcia Moreno <\/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 01\/01\/1998<\/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>Juan Mart\u00edn Queralt<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Martin Delgado Jos\u00e9 Mar\u00eda <\/li>\n<li>Jos\u00e9 Vicente Pedraza Bochons (vocal)<\/li>\n<li>Jos\u00e9 Manuel Tejerizo L\u00f3pez (vocal)<\/li>\n<li>Pilar Alguacil Mari (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Vicente Garcia Moreno Entre las novedades que presenta la regulaci\u00f3n de la imposici\u00f3n sobre sociedades, se encuentra [&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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