Spanish Abstract: El gran incremento de impuestos autonómicos que existe hoy, así como la gran cantidad de resoluciones judiciales del Tribunal Constitucional, de reciente aparición, hace necesario dedicar un estudio al análisis crítico del art. 6 de la LOFCA, especialmente después de la...

Spanish Abstract: La presente investigación se realizó en Monclova, Coah., en el año 2011 y tiene por objeto constituir una empresa holding para obtener beneficios fiscales sin caer en la evasión o elusión fiscal, esta alternativa permite controlar desde la cúspide a las demás empresas...

Este trabajo analiza el impacto sobre el stock de capital de largo plazo de la economía de la política de impuestos y subsidios a las empresas. El análisis asume que existen empresas con distintos niveles de eficiencia productiva en la economía. Esta característica pasa a ser crucial porque...

Subsidies to business sector R&D can be given either as R&D tax credits or direct grants. Majority of the OECD countries use both policy tools, Finland has used only grants. The Finnish support system has been functioning relatively well, but it has been argued that it does not support well...

The data were collected via a web-based survey tool in the autumn of 2006. The study takes into consideration the viewpoint of VC investors as it focuses on Finnish VC companies (private sector VCs), public sector VC organisations and informal investors (business angels). An effort was made to...

Subsidies to business sector R&D can be given either as R&D tax credits or direct grants. Majority of the OECD countries use both policy tools, Finland has used only grants. The Finnish support system has been functioning relatively well, but it has been argued that it does not support well...

At present, businesses in Finland can deduct the cost of many investment goods from taxable income only gradually over several years. Higher expensing limits would allow them to deduct investments costs faster, while full expensing would allow them to deduct the cost of investment goods in full...

At present, businesses in Finland can deduct the cost of many investment goods from taxable income only gradually over several years. Higher expensing limits would allow them to deduct investments costs faster, while full expensing would allow them to deduct the cost of investment goods in full...