{"id":90231,"date":"2018-03-10T00:15:37","date_gmt":"2018-03-10T00:15:37","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-reforma-del-impuesto-sobre-sociedades-a-traves-de-las-diferencias-contabilidad-versus-fiscalidad-y-su-incidencia-en-el-tipo-impositivo-efectivo\/"},"modified":"2018-03-10T00:15:37","modified_gmt":"2018-03-10T00:15:37","slug":"la-reforma-del-impuesto-sobre-sociedades-a-traves-de-las-diferencias-contabilidad-versus-fiscalidad-y-su-incidencia-en-el-tipo-impositivo-efectivo","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-reforma-del-impuesto-sobre-sociedades-a-traves-de-las-diferencias-contabilidad-versus-fiscalidad-y-su-incidencia-en-el-tipo-impositivo-efectivo\/","title":{"rendered":"La reforma del impuesto sobre sociedades a trav\u00e9s de las diferencias contabilidad versus fiscalidad y su incidencia en el tipo impositivo efectivo."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Fern\u00e1ndez Rodr\u00edguez M. Elena <\/strong><\/h2>\n<p>La relaci\u00f3n entre contabilidad y fiscalidad ha sufrido importantes variaciones en espa\u00f1a a lo largo de los \u00faltimos a\u00f1os, destacando la \u00faltima reforma del impuesto sobre sociedades acaecida con la promulgaci\u00f3n de la ley 43\/1995. esta norma fiscal remite expresamente el resultado contable como punto de partida en la determinaci\u00f3n de la base imponible, con la finalidad de lograr un engarce con la normativa mercantil de naturalza contable, de tal manera que dicho cambio legislativo deber\u00eda provocar una reducci\u00f3n de las diferencias que se pon\u00edan de manifiesto entre contabilidad y fiscalidad.  en este nuevo contexto, se eval\u00faa la reforma del impuesto a trav\u00e9s de las diferencias contabilidad versus fiscalidad, tanto desde un punto de vista te\u00f3rico como pr\u00e1ctico. La primera parte eval\u00faa, mediante la comparaci\u00f3n entre normativas, si la reforma realmente ha acercado las dos disciplinas. la segunda parte, tomando una muestra de empresas cotizadas en el intervalo 1993-1998, tres a\u00f1os antes de la reforma y tres despu\u00e9s de la misma, consta de un an\u00e1lisis descriptivo y de un estudio emp\u00edrico que se desarrolla a trav\u00e9s de an\u00e1lisis cluster y regresi\u00f3n lineal m\u00faltiple, siendo su objetivo el contrastar pr\u00e1cticamente los resultados de la reforma tanto en lo que se refiere a diferencias como en lo que compete a presi\u00f3n fiscal.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La reforma del impuesto sobre sociedades a trav\u00e9s de las diferencias contabilidad versus fiscalidad y su incidencia en el tipo impositivo efectivo.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La reforma del impuesto sobre sociedades a trav\u00e9s de las diferencias contabilidad versus fiscalidad y su incidencia en el tipo impositivo efectivo. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Fern\u00e1ndez Rodr\u00edguez M. Elena <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 21\/05\/2001<\/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>Antonio Lopez Diaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: sixto Alvarez melcon <\/li>\n<li> Prado lorenzo Jos\u00e9 Manuel (vocal)<\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<li> Garay gonz\u00e1lez Jos\u00e9 Antonio (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Fern\u00e1ndez Rodr\u00edguez M. Elena La relaci\u00f3n entre contabilidad y fiscalidad ha sufrido importantes variaciones en espa\u00f1a a [&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":[82,1697,1699,8846],"tags":[8326,187332,187333,9100,9568,773],"class_list":["post-90231","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-oviedo","tag-antonio-lopez-diaz","tag-fernandez-rodriguez-m-elena","tag-garay-gonzalez-jose-antonio","tag-jorge-tua-pereda","tag-prado-lorenzo-jose-manuel","tag-sixto-alvarez-melcon"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/90231","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=90231"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/90231\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=90231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=90231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=90231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}