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
Journal:
European Journal of Family Business

ISSN: 2444-877X

Year of publication: 2012

Volume: 2

Issue: 2

Pages: 73-91

Type: Article

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

More publications in: European Journal of Family Business

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 relationshi p 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 famil y 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.

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