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Factores condicionantes de la presión fiscal de las entidades de crédito españolas : ¿existen diferencias entre bancos y cajas de ahorros? : are there differences between banks and...
Fonseca, Ana R.
;
Rodríguez Fernández, Elena
; …
- In:
Spanish journal of finance and accounting
40
(
2011
)
151
,
pp. 491-516
Persistent link: https://www.econbiz.de/10009708537
Saved in:
2
Determinantes geográficos e institucionales de la presión fiscal internacional por impuesto sobre beneficios
Fonseca, Ana R.
;
Rodríguez Fernández, Elena
; …
- In:
Revista globalización, competitividad y gobernabilidad …
8
(
2014
)
3
,
pp. 16-32
Persistent link: https://www.econbiz.de/10011655744
Saved in:
3
Factores empresariales e institucionales condicionantes de la presión fiscal a nivel internacional
Fonseca, Ana R.
;
Rodríguez Fernández, Elena
; …
- In:
Spanish journal of finance & accounting : the official …
48
(
2019
)
2
,
pp. 224-253
Persistent link: https://www.econbiz.de/10012176429
Saved in:
4
La presión fiscal por impuesto sobre sociedades en la Unión Europea
Rodríguez Fernández, Elena
;
Martínez Arias, Antonio
; …
-
2008
Persistent link: https://www.econbiz.de/10003846273
Saved in:
5
Do business characteristics determine an effective tax rate? : evidence for listed companies in China and the United States
Rodríguez Fernández, Elena
;
Martínez-Arias, Antonio
- In:
The Chinese economy
45
(
2012
)
6
,
pp. 60-83
Persistent link: https://www.econbiz.de/10009725397
Saved in:
6
La discrecionalidad en las diferencias temporarias entre Contabilidad y Fiscalidad
Rodríguez Fernández, Elena
;
Martínez-Arias, Antonio
- In:
Spanish journal of finance and accounting
44
(
2015
)
166
,
pp. 180-207
Persistent link: https://www.econbiz.de/10011555423
Saved in:
7
Discusión sobre Diferencias en agresividad fiscal entre empresas familiares y no familiares : Juan Monterrey Mayoral y Amparo Sánchez Segura
Rodríguez Fernández, Elena
- In:
Spanish journal of finance and accounting
39
(
2010
)
145
,
pp. 99-207
Persistent link: https://www.econbiz.de/10009563991
Saved in:
8
Determinants of the effective tax rate in the BRIC countries
Rodríguez Fernández, Elena
;
Martínez-Arias, Antonio
- In:
Emerging markets finance & trade : a journal of the …
50
(
2014
),
pp. 214-228
Persistent link: https://www.econbiz.de/10010465062
Saved in:
9
Determinants of corporate effective tax rates in Spain : a quantile regression approach
Delgado, Francisco J.
;
Rodríguez Fernández, Elena
; …
- In:
The empirical economics letters : a monthly …
13
(
2014
)
2
,
pp. 125-131
Persistent link: https://www.econbiz.de/10010392984
Saved in:
10
Business and institutional determinants of Effective Tax Rate in emerging economies
Rodríguez Fernández, Elena
;
García-Fernández, Roberto
; …
- In:
Economic modelling
94
(
2021
),
pp. 692-702
Persistent link: https://www.econbiz.de/10012695259
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