{"id":79592,"date":"2018-03-09T23:25:26","date_gmt":"2018-03-09T23:25:26","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-incentivos-fiscales-a-la-innovacion-el-caso-espanol\/"},"modified":"2018-03-09T23:25:26","modified_gmt":"2018-03-09T23:25:26","slug":"los-incentivos-fiscales-a-la-innovacion-el-caso-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/hacienda-publica-y-presupuestos\/los-incentivos-fiscales-a-la-innovacion-el-caso-espanol\/","title":{"rendered":"Los incentivos fiscales a la innovaci\u00f3n: el caso espa\u00f1ol"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Carlos J. Rivas S\u00e1nchez <\/strong><\/h2>\n<p>La larga permanencia de los incentivos fiscales a la innovaci\u00f3n en el impuesto de sociedades espa\u00f1ola se ha caracterizado por un doble movimiento hacia una cada vez mayor generosidad nominal y una mayor complejidad de los preceptos que los regulan. Esto es especialmente cierto en el caso de la deducci\u00f3n en cuota por actividades de i+d e innovaci\u00f3n tecnol\u00f3gica, permanentemente acusada, adem\u00e1s, con bastante frecuencia, de ser en la pr\u00e1ctica inaccesible para las pymes y de carecer de claridad conceptual. En base a los anteriores problemas, esta tesis realiza un repaso a la evoluci\u00f3n historia que ha dado como resultado la actual configuraci\u00f3n de los incentivos fiscales a la innovaci\u00f3n en nuestro impuesto sobre sociedades y analiza en detalle la normativa reguladora vigente, surgiendo l\u00edneas de reforma. El trabajo anterior se complementa, en primer lugar, con un estudio de los incentivos fiscales como instrumento p\u00fablico de est\u00edmulo a la innovaci\u00f3n en una serie de pa\u00edses desarrollados, y, en segundo lugar, con un repaso a la evidencia emp\u00edrica en torno a su eficacia.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los incentivos fiscales a la innovaci\u00f3n: el caso espa\u00f1ol<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los incentivos fiscales a la innovaci\u00f3n: el caso espa\u00f1ol <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Carlos J. Rivas S\u00e1nchez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 M\u00e1laga<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 21\/04\/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>Jose Sanchez Maldonado<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Ana Mar\u00eda S\u00e1nchez tejeda <\/li>\n<li>Manuel Ja\u00e9n Garc\u00eda (vocal)<\/li>\n<li>Juan  de dios Jim\u00e9nez aguilera (vocal)<\/li>\n<li>Andr\u00e9s Marchante mera (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Carlos J. Rivas S\u00e1nchez La larga permanencia de los incentivos fiscales a la innovaci\u00f3n en el impuesto [&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":[25738,6836,7834,6838,20320],"tags":[47418,42677,170776,7994,19144,18913],"class_list":["post-79592","post","type-post","status-publish","format-standard","hentry","category-economia-de-la-investigacion-y-del-desarrollo","category-hacienda-publica-y-presupuestos","category-malaga","category-politica-fiscal-y-hacienda-publica-nacionales","category-teoria-fiscal","tag-ana-maria-sanchez-tejeda","tag-andres-marchante-mera","tag-carlos-j-rivas-sanchez","tag-jose-sanchez-maldonado","tag-juan-de-dios-jimenez-aguilera","tag-manuel-jaen-garcia"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/79592","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=79592"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/79592\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=79592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=79592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=79592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}