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La Gestión Del Riesgo Tributario En La Empresa Familiar: De Los Códigos De Buen Gobierno A La Relación Cooperativa Con La Administración

Author

Listed:
  • M.ª Cristina Bueno Maluenda

    (Universidad de Zaragoza)

Abstract

La necesidad de gestionar el riesgo tributario surgió en los usos empresariales –códigos de buen gobierno– dando lugar a reformas legislativas. La empresa familiar no ha sido ajena al fenómeno que ha contribuido al cambio de paradigma en las relaciones con la Administración. El CBPT es a las grandes empresas lo que los programas de compliance serán a las pymes. Se evidencia, no obstante, la falta de atractivos para la pyme familiar y la inadecuación de los contenidos de los códigos de buenas prácticas a la regulación general tributaria pudiendo afectar incluso al principio de igualdad ante la ley.

Suggested Citation

  • M.ª Cristina Bueno Maluenda, 2024. "La Gestión Del Riesgo Tributario En La Empresa Familiar: De Los Códigos De Buen Gobierno A La Relación Cooperativa Con La Administración," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 193(4), pages 35-81, December.
    • Handle: RePEc:hpe:crotri:y:2024:v:193:i:4:p:35-81
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2401/2953
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    More about this item

    Keywords

    riesgos tributarios; empresa familiar; compliance; relación cooperativa; buen gobierno corporativo; asesor fiscal.;
    All these keywords.

    JEL classification:

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

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