Incentivos fiscales y planificación fiscal de la empresa familiar españolaun estudio empírico
- Portillo Navarro, María José
- Sánchez Marín, Gregorio
- García Clavel, José
ISSN: 2174-2529
Year of publication: 2012
Volume: 2
Issue: 2
Pages: 73-91
Type: Article
More publications in: Revista de Empresa Familiar
Abstract
Tax planning for family firms is essential to ensure survival through and adequate tax costs managing. However, the evidence indicates that family firms are more concerned about other success factors, such as family relationships within business. In this paper, we analyze the relationship between tax incentives and tax planning for family firms from a familiness perspective. Based on a sample of 282 family firms in the industrial sector, we study the consistency of the relationship between power, experience and culture dimensions of family firms and their ability to plan fiscally. The results indicate that, in general, family firms are more concerned with tax planning when establishing tax incentives that may be of interest for the proper management of the family business.