Impuesto de Sociedades. Diferencias de tributación de las Empresas de Reducida Dimensión.
Fecha
2017-06
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Jaén: Universidad de Jaén
Resumen
[ES]Como estudiante de Administración y Dirección de Empresas (ADE), en la Universidad de Jaén, a continuación, redacto una investigación sobre cuáles son los incentivos fiscales más importantes que hay para las empresas de reducida dimensión, y cuáles son sus efectos en la recaudación de la Agencia Estatal de Administración Tributaria (AEAT) o, desde el punto de vista de los contribuyentes, qué ahorro les supone la aplicación de estos incentivos.
La investigación consta de una breve definición de cada uno de los incentivos a analizar, con un pequeño ejemplo práctico a modo de explicación, posteriormente, cuáles son las limitaciones y cuáles son los años de estudio y las razones de ellos, y, por último, el análisis cuantitativo recogido en tablas y reflejado en gráficos con los datos ofrecidos por la Agencia Tributaria, obteniendo una serie de resultados que posteriormente, son analizados, comentados y explicados.
[EN]As a student of Administration and Business management, in the University of Jaen, then I write an investigation on which there are the most important fiscal incentives that exist for the companies of limited dimension, and which are its effects in the collection of the State Agency of Tributary Administration or, from the point of view of the taxpayers, what saving supposes the application of these incentives to them. The investigation consists of a small definition of each of the incentives to be analyzed, with a small practical example as explanation, later, which are the limitations and which there are the years of study and their reasons, and, finally, the quantitative analysis obtained in stage and reflected in graphs with the information offered by the Tax office, obtaining a series of results that later, are analyzed, commented and explained.
[EN]As a student of Administration and Business management, in the University of Jaen, then I write an investigation on which there are the most important fiscal incentives that exist for the companies of limited dimension, and which are its effects in the collection of the State Agency of Tributary Administration or, from the point of view of the taxpayers, what saving supposes the application of these incentives to them. The investigation consists of a small definition of each of the incentives to be analyzed, with a small practical example as explanation, later, which are the limitations and which there are the years of study and their reasons, and, finally, the quantitative analysis obtained in stage and reflected in graphs with the information offered by the Tax office, obtaining a series of results that later, are analyzed, commented and explained.