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Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas

Author

Listed:
  • Juan Monterrey Mayoral

    (Universidad de Extremadura)

  • Amparo Sánchez Segura

    (Universidad de Extremadura)

Abstract

El presente trabajo tiene por objeto analizar en qué medida los incentivos económicos de los gerentes y las prácticas de gobierno corporativo influyen en las estrategias de planificación fiscal de las compañías españolas cotizadas. Con base en los datos fiscales reales extraídos de las memorias de las cuentas anuales, los resultados obtenidos ponen de manifiesto que los esquemas retributivos de la alta dirección y el grado de independencia del consejo de administración ejerce una influencia significativa sobre la estrategia fiscal de las compañías cotizadas, manifestada en términos de una menor carga fiscal soportada. Nuestros hallazgos son robustos y se mantienen ante diferentes pruebas y especificaciones alternativas de las variables.

Suggested Citation

  • Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015. "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 214(3), pages 55-89, September.
    • Handle: RePEc:hpe:journl:y:2015:v:214:i:3:p:55-89
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    References listed on IDEAS

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    More about this item

    Keywords

    Planificación fiscal; gobierno corporativo; incentivos gerenciales; tipo impositivo efectivo.;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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