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European Journal of Family Business
Article . 2012 . Peer-reviewed
License: CC BY
Data sources: Crossref
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European Journal of Family Business
Article
License: CC BY
Data sources: UnpayWall
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Incentivos fiscales y planificación fiscal de la empresa familiar española: un estudio empírico

Authors: María José Portillo Navarro; Gregorio Sánchez Marín; José J. García Clavel;

Incentivos fiscales y planificación fiscal de la empresa familiar española: un estudio empírico

Abstract

La planificacion fiscal de la empresa familiar es imprescindible para garantizar la supervivencia de la misma y poder hacer frente a los costes derivados de los impuestos. Sin embargo, la evidencia nos indica que las empresas familiares estan mas preocupadas por otros factores de exito, tales como las relaciones familiares en el seno empresarial. En este trabajo, analizamos las relaciones existentes entre el establecimiento de incentivos del sistema fiscal y la planificacion fiscal de la empresa familiar desde la perspectiva del familiness. Sobre la base de una muestra de 282 empresas familiares del sector industrial, se estudia la consistencia de las relaciones entre las dimensiones poder, experiencia y cultura familiar con la capacidad para planificar fiscalmente de las empresas familiares. Los resultados indican que, en general, las empresas familiares estan interesadas por una adecuada planificacion fiscal cuando se establecen incentivos fiscales que puedan considerar de interes para la adecuada gestion de la empresa familiar.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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