{"id":57312,"date":"2007-02-03T00:00:00","date_gmt":"2007-02-03T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/decisiones-de-comportamiento-irregular-y-evasion-fiscal-en-la-empresa-un-analisis-causal-de-los-factores-organizativos\/"},"modified":"2007-02-03T00:00:00","modified_gmt":"2007-02-03T00:00:00","slug":"decisiones-de-comportamiento-irregular-y-evasion-fiscal-en-la-empresa-un-analisis-causal-de-los-factores-organizativos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/organizacion-y-gestion-de-empresas\/decisiones-de-comportamiento-irregular-y-evasion-fiscal-en-la-empresa-un-analisis-causal-de-los-factores-organizativos\/","title":{"rendered":"Decisiones de comportamiento irregular y evasi\u00f3n fiscal en la empresa. un an\u00e1lisis causal de los factores organizativos"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Pilar Mart\u00ednez Fern\u00e1ndez <\/strong><\/h2>\n<p>En esta tesis se avanza en el an\u00e1lisis de los procesos de decisi\u00f3n empresarial que conducen ala realizaci\u00f3n de pr\u00e1cticas irregulares, esto es, las que implican el incumplimiento de la normativa fiscal, laboral o administrativa. Para ello, se establece un modelo para estudiar la relaci\u00f3n causal entre la organizaci\u00f3n de la empresa y el comportamiento irregular y se confirma emp\u00edricamente dicho modelo.     tras revisar la literatura sobre evasi\u00f3n fiscal individual y en las empresas y la teor\u00eda de la empresa se deduce un modelo para explicar la propensi\u00f3n de la empresa al comportamiento irregular basado en la teor\u00eda de recursos y capacidad, y en la teor\u00eda del comportamiento planeado. En \u00e9l, la propensi\u00f3n al comportamiento irregular queda explicada a partir de los recursos de la empresa y de los elementos de la cultura fiscal organizativa, las actitudes, creencias, normas subjetivas y facilidad para llevar a cabo dicho comportamiento que quedan implicados en \u00e9l. En definitiva, la propensi\u00f3n de las empresas a llevar a cabo pr\u00e1cticas irregulares dependen del capital organizativo, humano, capital tangible y tecnol\u00f3gico y capital relacional.     se lleva a cabo una estimaci\u00f3n del mismo, en el sector de servicio posventa del autom\u00f3vil, utilizando para ello un modelo de ecuaciones estructurales. Tras la confirmaci\u00f3n del modelo global, se concluye sobre la existencia de relaciones causales entre las caracter\u00edsticas organizativas, la cultura fiscal de la organizaci\u00f3n y la propensi\u00f3n al comportamiento irregular.  en concreto, el capital humano, organizativo, y tangible son explicativos de la propensi\u00f3n de la organizaci\u00f3n a la realizaci\u00f3n de pr\u00e1cticas irregulares, aunque es el capital humano el que mayor capacidad explicada por las actitudes empresariales, las normas sociales existentes y la facilidad percibida por la empresa.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Decisiones de comportamiento irregular y evasi\u00f3n fiscal en la empresa. un an\u00e1lisis causal de los factores organizativos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Decisiones de comportamiento irregular y evasi\u00f3n fiscal en la empresa. un an\u00e1lisis causal de los factores organizativos <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Pilar Mart\u00ednez Fern\u00e1ndez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 M\u00e1laga<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 02\/03\/2007<\/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> Castillo Clavero Ana M.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: jose Sanchez maldonado <\/li>\n<li>Jos\u00e9 Luis Gal\u00e1n gonz\u00e1lez (vocal)<\/li>\n<li>francisca Parra guerrero (vocal)<\/li>\n<li>lLuis Bru Martinez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Pilar Mart\u00ednez Fern\u00e1ndez En esta tesis se avanza en el an\u00e1lisis de los procesos de decisi\u00f3n empresarial [&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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