{"id":61091,"date":"2018-03-09T22:48:55","date_gmt":"2018-03-09T22:48:55","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-incentivos-fiscales-a-la-id-en-espana-participacion-de-las-empresas-y-efectividad\/"},"modified":"2018-03-09T22:48:55","modified_gmt":"2018-03-09T22:48:55","slug":"los-incentivos-fiscales-a-la-id-en-espana-participacion-de-las-empresas-y-efectividad","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/extremadura\/los-incentivos-fiscales-a-la-id-en-espana-participacion-de-las-empresas-y-efectividad\/","title":{"rendered":"Los incentivos fiscales a la i+d en espa\u00f1a: participaci\u00f3n de las empresas y efectividad"},"content":{"rendered":"<h2>Tesis doctoral de <strong> M\u00aa Beatriz Corchuelo Mart\u00ednez-az\u00faa <\/strong><\/h2>\n<p>Los incentivos fiscales a la investigaci\u00f3n y el desarrollo (i+d) son instrumentos utilizados por los gobiernos dentro de sus pol\u00edticas cient\u00edficas y tecnol\u00f3gicas con el objetivo de incentivos a las empresas privadas a la realizaci\u00f3n de esta actividad. Con referencia a estos instrumentos, en esta tesis se responde a dos cuestiones fundamentales: \u00c2\u00bfson eficaces los incentivos fiscales a la i+d?. Y \u00c2\u00bfque factores determinan su aplicaci\u00f3n por las empresas?, A las que se aporta evidencia emp\u00edrica. Su principal aportaci\u00f3n es su aplicaci\u00f3n a la econom\u00eda espa\u00f1ola y al utilizaci\u00f3n de t\u00e9cnicas y estimaciones desarrolladas en otros paises cuando en espa\u00f1a apenas existen estudios que respondan a estas cuestiones. La principal conclusi\u00f3n que se obtiene es que los incentivos fiscales son efectivos para incrementos al gasto en i+d e incentivos la innovaci\u00f3n. Existen, no obstante problemas en su dise\u00f1o que obstaculizan su aplicaci\u00f3n, disminuyendo su efectividad<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los incentivos fiscales a la i+d en espa\u00f1a: participaci\u00f3n de las empresas y efectividad<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los incentivos fiscales a la i+d en espa\u00f1a: participaci\u00f3n de las empresas y efectividad <\/li>\n<li><strong>Autor:<\/strong>\u00a0 M\u00aa Beatriz Corchuelo Mart\u00ednez-az\u00faa <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Extremadura<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 26\/10\/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>Jordi Jaumandreu<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: julio Lopez laborda <\/li>\n<li>isabel Busom piquer (vocal)<\/li>\n<li>Juan Vega cervera (vocal)<\/li>\n<li>lourdes Moreno martin (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de M\u00aa Beatriz Corchuelo Mart\u00ednez-az\u00faa Los incentivos fiscales a la investigaci\u00f3n y el desarrollo (i+d) son instrumentos utilizados [&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":[25738,949],"tags":[29104,18694,69976,13612,6831,134955],"class_list":["post-61091","post","type-post","status-publish","format-standard","hentry","category-economia-de-la-investigacion-y-del-desarrollo","category-extremadura","tag-isabel-busom-piquer","tag-jordi-jaumandreu","tag-juan-vega-cervera","tag-julio-lopez-laborda","tag-lourdes-moreno-martin","tag-ma-beatriz-corchuelo-Martinez-azua"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/61091","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=61091"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/61091\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=61091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=61091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=61091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}