{"id":54714,"date":"2018-03-09T22:42:27","date_gmt":"2018-03-09T22:42:27","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-relacion-entre-la-determinacion-del-beneficio-imponible-y-la-contabilidad-mercantil\/"},"modified":"2018-03-09T22:42:27","modified_gmt":"2018-03-09T22:42:27","slug":"la-relacion-entre-la-determinacion-del-beneficio-imponible-y-la-contabilidad-mercantil","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-fiscal\/la-relacion-entre-la-determinacion-del-beneficio-imponible-y-la-contabilidad-mercantil\/","title":{"rendered":"La relaci\u00f3n entre la determinaci\u00f3n del beneficio imponible y la contabilidad mercantil"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Nina Teresa Sousa Dos Santos Aguiar <\/strong><\/h2>\n<p>La tesis consiste en un estudio sobre la relaci\u00f3n entre el beneficio fiscal y la contabilidad comercial. la primera parte realiza una descripci\u00f3n exhaustiva de la relaci\u00f3n mencionada  en seis sistemas jur\u00eddicos: francia, alemania, italia, espa\u00f1a, reino unido e eua, refiri\u00e9ndose a la situaci\u00f3n legislativa actual y hist\u00f3rica, la jurisprudencia y la  doctrina.  se muestra que la comparaci\u00f3n entre estos sistemas, en el estado actual de la teor\u00eda jur\u00eddica, no es posible, por la diversidad en los conceptos b\u00e1sicos usados en la legislaci\u00f3n y en la jurisprudencia, y por la falta de una uniformidad en el modo de comprender los problemas te\u00f3ricos subyacentes. as\u00ed, la segunda parte desarrolla una teor\u00eda general relativa a la relaci\u00f3n entre la determinaci\u00f3n del beneficio para fines de tributaci\u00f3n y la contabilidad comercial. Se distinguen cuatro aspectos estructurales en esta relaci\u00f3n: i) qu\u00e9 normas se aplican en el c\u00e1lculo del beneficio gravable;  ii) si las valoraciones concretas comerciales resultan preclusivas para la determinaci\u00f3n del beneficio gravable; iii) si y c\u00f3mo las valoraciones concretas de las cuentas comerciales vinculan la administraci\u00f3n en el procedimiento de comprobaci\u00f3n de la determinaci\u00f3n del beneficio imponible.  respecto del primer aspecto, se analiza la problem\u00e1tica de una remisi\u00f3n normativa realizada por la norma fiscal a las normas contables mercantiles. Respecto del primer y segundo aspectos, se propone un concepto operativo general para explicar el v\u00ednculo entre el beneficio imponible y las cuentas comerciales, con la ayuda de la jurisprudencia francesa y brit\u00e1nica, y de las legislaciones espa\u00f1ola,  italiana y alemana.  Se discute todav\u00eda la ratio y limites de este v\u00ednculo. Respecto de la cuarta cuesti\u00f3n, se analiza y explica el concepto de dependencia inversa.   finalmente, equipados con los conceptos te\u00f3ricos desarrollados, se formulan algunos modelos de relaci\u00f3n ente beneficio imponible y contabilidad comercial, los cuales se aplican a los sistemas estudiados.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La relaci\u00f3n entre la determinaci\u00f3n del beneficio imponible y la contabilidad mercantil<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La relaci\u00f3n entre la determinaci\u00f3n del beneficio imponible y la contabilidad mercantil <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Nina Teresa Sousa Dos Santos Aguiar <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 25\/09\/2006<\/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>Angeles Garcia Frias<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Juan Ferreiro lapatza <\/li>\n<li>thomas Zinser (vocal)<\/li>\n<li>Jos\u00e9 Luis Saldahna sanches (vocal)<\/li>\n<li>ramon Falcon tella (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Nina Teresa Sousa Dos Santos Aguiar La tesis consiste en un estudio sobre la relaci\u00f3n entre el [&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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