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El Cumplimiento Voluntario De Las Obligaciones Tributarias (De Manera Cooperativa Y Con Impacto Social)

Author

Listed:
  • María Amparo Grau Ruiz

    (Universidad Complutense de Madrid)

Abstract

Se analiza la responsabilidad empresarial en virtud del impacto social que puede tener la estrategia tributaria voluntariamente adoptada, promovida por los entes públicos. En este sentido, cabe revisar la posible adhesión a códigos de buenas prácticas tributarias, la trascendencia de los sistemas de cumplimiento y de la información proporcionada sobre aspectos fiscales en los informes corporativos. Se define la inversión de impacto social y se apuntan medidas fiscales útiles para estimularla.

Suggested Citation

  • María Amparo Grau Ruiz, 2015. "El Cumplimiento Voluntario De Las Obligaciones Tributarias (De Manera Cooperativa Y Con Impacto Social)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 157(4), pages 25-46, December.
    • Handle: RePEc:hpe:crotri:y:2015:v:157:i:4:p:25-46
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    File URL: https://www.ief.es/vdocs/publicaciones/1/157.pdf#page=25
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    More about this item

    Keywords

    Responsabilidad social empresarial; impacto; tributo; incentivo; transparencia; códigos de conducta; cumplimiento; control horizontal y vertical.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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