Incentivos fiscales y planificación f iscal de la empresa familiar españolaun estudio empírico

  1. María José Portillo Navarro
  2. Gregorio Sánchez Marín
  3. José J. García Clavel
Revista:
European Journal of Family Business

ISSN: 2444-877X

Año de publicación: 2012

Volumen: 2

Número: 2

Páginas: 73-91

Tipo: Artículo

DOI: 10.24310/EJFBEJFB.V2I2.4030 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: European Journal of Family Business

Resumen

La planificación 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 están más preocupad as por otros factores de éxito, 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 planificación fiscal de la empresa familiar de sde 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 fisc almente de las empresas familiares. Los resultados indican que, en general, las empresas familiares están interesadas por una adecuada planificación fiscal cuando se establecen incentivos fiscales que puedan considerar de interés para la adecuada gestión d e la empresa familiar.

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Fuente de los datos: Dialnet