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La incidencia del impuesto sobre la renta de las sociedades

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Abstract

Este trabajo se plantea la cuestión relativa a la incidencia económica del impuesto, es decir, se trata de saber quién soporta realmente la carga tributaria. De ello, tratará de determinarse la naturaleza del tributo como un impuesto soportado por los propietarios del capital o por otros agentes económicos en función de sus posibilidades de traslación. Keywords: Impuesto sobre la renta de las sociedades, Impuesto de sociedades. Length: 43 pages

Suggested Citation

  • Raquel Paredes Gómez, 1989. "La incidencia del impuesto sobre la renta de las sociedades," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 89-32, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
    • Handle: RePEc:ucm:doctra:89-32
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