{"id":40828,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-metodo-del-efecto-impositivo-en-los-grupos-de-sociedades-un-estudio-empirico\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"el-metodo-del-efecto-impositivo-en-los-grupos-de-sociedades-un-estudio-empirico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-metodo-del-efecto-impositivo-en-los-grupos-de-sociedades-un-estudio-empirico\/","title":{"rendered":"El metodo del efecto impositivo en los grupos de sociedades. un estudio empirico."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Miguel Requena Tapia <\/strong><\/h2>\n<p>Este trabajo de investigaci\u00f3n se desarrolla en torno a la informaci\u00f3n fiscal que los grupos de empresas incluyen en las cuentas anuales consolidadas, en cumplimiento del real decreto 1815\/91 y est\u00e1 estructurando del siguiente modo:  en la primera parte, estudiamos la teor\u00eda de la consolidaci\u00f3n, el r\u00e9gimen fiscal de los grupos de empresas y el m\u00e9todo del efecto impositivo en los grupos de sociedades.  en la segunda parte, en primer lugar, describimos las caracter\u00edsticas de la informaci\u00f3n fiscal que una muestra de grupos de empresas ha incluido en sus cuentas anuales consolidades durante los a\u00f1os 1991, 1992 y 1993; en segundo lugar analizamos las limitaciones conceptuales del modelo actual de presentaci\u00f3n de la informaci\u00f3n fiscal en las cuentas anuales consolidadas y por \u00faltimo, contrastamos emp\u00edricamente, utilizando una muestra de usuarios, si el modelo alternativo que nosotros proponemos es m\u00e1s informativo que el modelo existente.  la tesis defendida es que la informaci\u00f3n fiscal elaborada conforme al modelo propuesto en el real decreto 1815\/91 no facilita a los usuarios la imagen fiel de la situaci\u00f3n fiscal del grupo y puede ser mejorada aplicando un modelo alternativo.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El metodo del efecto impositivo en los grupos de sociedades. un estudio empirico.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El metodo del efecto impositivo en los grupos de sociedades. un estudio empirico. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Miguel Requena Tapia <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Sevilla<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1999<\/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>Guillermo Sierra Molina<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Prado lorenzo Jos\u00e9 manuel <\/li>\n<li>Rafael Donoso anes (vocal)<\/li>\n<li>heliodoro Robleda cabezas (vocal)<\/li>\n<li>gregorio Labatuit serer (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Miguel Requena Tapia Este trabajo de investigaci\u00f3n se desarrolla en torno a la informaci\u00f3n fiscal que los [&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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