{"id":91207,"date":"2018-03-11T10:09:53","date_gmt":"2018-03-11T10:09:53","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-impuesto-de-flujos-de-caja-empresarial-una-alternativa-al-impuesto-sobre-la-renta-de-sociedades\/"},"modified":"2018-03-11T10:09:53","modified_gmt":"2018-03-11T10:09:53","slug":"el-impuesto-de-flujos-de-caja-empresarial-una-alternativa-al-impuesto-sobre-la-renta-de-sociedades","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/extremadura\/el-impuesto-de-flujos-de-caja-empresarial-una-alternativa-al-impuesto-sobre-la-renta-de-sociedades\/","title":{"rendered":"El impuesto de flujos de caja empresarial: una alternativa al impuesto sobre la renta de sociedades"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Lourdes Jerez Barroso <\/strong><\/h2>\n<p>La tesis se estructura en tres cap\u00edtulos:  el primero presenta una panor\u00e1mica general de la imposici\u00f3n de sociedades a nivel internacional y de los principales retos a los que se enfrenta el dise\u00f1o de este impuesto en un mundo globalizado.  el segundo presenta las distintas opciones de reforma te\u00f3ricas y las experiencias de aplicaciones pr\u00e1cticas en diversos pa\u00edses, y apuesta justificadamente por el impuesto de flujos de caja como alternativa al impuesto sobre la renta de sociedades.  el tercero plantea una articulaci\u00f3n pr\u00e1ctica del impuesto de flujos de caja a partir de las normas contables espa\u00f1olas, para demostrar que la propuesta es t\u00e9cnicamente viable.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El impuesto de flujos de caja empresarial: una alternativa al impuesto sobre la renta de sociedades<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El impuesto de flujos de caja empresarial: una alternativa al impuesto sobre la renta de sociedades <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Lourdes Jerez Barroso <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Extremadura<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 16\/01\/2009<\/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>Francisco Pedraja Chaparro<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: emilio Albi iba\u00f1ez <\/li>\n<li>Juan  Jos\u00e9 Rubio guerrero (vocal)<\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<li>Santiago Alvarez garcia (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Lourdes Jerez Barroso La tesis se estructura en tres cap\u00edtulos: el primero presenta una panor\u00e1mica general de [&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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