El cierre fiscal y contable 2011 (Spanish Edition)

Dado que afronta incertidumbre sobre las preferencias individuales de los votantes debe fiarse de las opiniones de los representantes oficiales del pueblo y de los cabilderos. A este respecto existen dos enfoques. Fair propone integrar los dos enfoques. En otras palabras, el elector posee una alta tasa de descuento intertemporal: Persson y Tabellini , hacen un barrido de los trabajos sobre el tema que confirman las regularidades notadas por Nordhaus. Drazzen y Eslava , usaron datos trimestrales de la contabilidad del gobierno nacional del periodo observaciones y las fechas de elecciones presidenciales.

Para las elecciones regionales usaron la contabilidad de 32 departamentos y sus capitales y un panel de datos anuales del periodo observaciones. Considero que el presente trabajo aporta al conocimiento del tema. La realidad se ubica entre estos dos extremos. Los dos actores principales de esta historia, gobernantes y votantes, son reacios al ajuste fiscal y lo admiten solo cuando son forzados por las circunstancias.

En nuestra hoja de contabilidad las variables independientes son: En principio, estas normas deben afectar negativamente el gasto. Finalmente, las normas legales mencionadas que restringen el gasto y el endeudamiento municipal afectan el recaudo tributario. Cuando las normas limitan su capacidad de endeudamiento, lo obligan a ahorrar para pensiones o recortan las transferencias del gobierno nacional, debe recurrir a los impuestos. En suma, el recaudo tributario total o alguna subcuenta predial, industria y comercio, sobretasa a la gasolina, otros del mismo en el periodo t es explicado por: El balance fiscal es explicado entonces por estas reglas y por la ocurrencia, o no, de eventos electorales: Segunda, solo disponemos de datos acumulados anualmente y no mensual o trimestralmente.

Desde las elecciones se celebraron a finales de octubre, dos meses antes del cierre de la contabilidad fiscal. En estos casos suponemos que la suma agregada de enero-diciembre es preelectoral, admitiendo el error de que noviembre y diciembre son postelectorales. Las siglas que identifican las variables son las siguientes: Ley de topes al endeudamiento municipal , LEY Ley de provisiones para pensiones , LEY Ley de topes al gasto de funcionamiento , ALEG Veamos los signos de los coeficientes.

En el gasto de capital observamos el comportamiento de sus dos subcuentas FBKF: The study has a practical approach and is performed by analyzing a typical example of reorganization and major fiscal implications that must be taken into account in the planning and execution of such processes.

Understand and interpret relevant and reasoned written and academic level texts. Being able to justify own positions with consistent arguments, and defend it in public. Being able to communicate properly in both oral and written in any of the two official languages of Catalonia, it is, Catalan and Castilian, before both expert and inexperienced audiences. Being able to work together, actively participating in and negotiating tasks ahead of divergent views to reach consensus positions. Develop the ability to reason with distance self critical issues or controversial issues.

Accepting the diversity of views as an essential ingredient of academic life and integral to contemporary society, and be able to present their own opinions while respecting the differing views. Having consolidated habits of self-discipline, self-demands and rigor in the conduct of the academic work, as well as and in the organization and its proper timing. Have a proactive attitude on the desire to know what is ignored, essential in any learning process and in any professional activity projection.

Demonstrate a level of knowledge sufficient for the professional performance. Use the appropriate information in the formulation of proposals and problem solving. Apply economic reasoning in making decisions. Apply the knowledge and procedures relevant to a range of complex situations. Identify the key factors of a problem. Demonstrate a critical approach in front of different situations.

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To be able to identify the main taxes that affect business and knowledge of its basic regulations. Ability to raise the tax implications of any problem in a company and developing the skills to optimize taxation in decision-making. Develop a multidisciplinary view on the efficiency analysis and business decisions.

Contents The course is distributed into 4 parts which are described below. The second and third parts will be developed more widely because of their importance: Introduction to the taxation of economic activities. Explanation of the Spanish tax system and its taxes.

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Differentiation of direct taxation applicable to the individual entrepreneur and businessman legal entity. The concept of progressivity of the Income Tax IRPF and the effects of double taxation in the distribution of benefits by legal persons. The evolution of the entrepreneur: The Corporation Tax Impuesto sobre Sociedades. Exemptions from this tax. The link of the accounting and taxable income and the problems arising. The main differences or adjustments between accounting and taxation and their main effects, the deferral and the tax savings.

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The tax rate and its application based on the characteristics of the legal person. The tax deductions and incentives for business investment. The determination of the tax payable. The special tax regime applicable to smaller companies and micro-enterprises, requirements and characteristics. Business policies of deferral and tax savings. The political concepts of deferral and tax savings.

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Risk factors associated with saving policies and tax deferral e. Taxation as a business decision-making: Relations between corporate taxation and accounting: Corporate reorganizations and the special tax regime of mergers, divisions, assets transfers and exchange of values. Study, using an example, the reorganization scheme and its fiscal implications. The objectives of corporate reorganizations and their tax implications. The holding company and their tax characteristics. Questions answered incorrectly subtracted 0.

You will need to answer a minimum number of questions. The questions will be of a theoretical and practical, in which you will have to make numerical calculations. In seminary practical classes, resolution practices will be proposed to students. The practices will be previously available in the Global Classroom Aula Global.

The resolution of practices will be done individually and handed to the teacher as indicated. In the various seminars, the teacher will choose some students to publicly expose the practices settled, making a comment in class after.

Taxation of the Companies (20693) (Règim fiscal de l empresa)

Both the practices and the presentations will be evaluated by the teacher. To pass the subject is necessary to pass the exam and the practices that have arisen during the course of the subject. The September evaluation is governed by the same criteria. Except practices, no other additional work will be asked to hand. Literature and teaching resources 5. Tecnos, Topographic HJ Thomson Aranzadi, Edition 21 ed. Ariel, Edition 22 ed. Lex Nova, Edition 23 ed. Carmen Title Fiscalidad individual y empresarial: Civitas, Teaching resources Schemes summary, prepared by teachers, of each of the topics to be developed will be given to students to follow the development of theoretical sessions.

Matters arising in the forums of the course. Practical cases to be developed in the seminars of the course. The aim is to give students theoretical knowledge sufficient for them to apply for the development of practical classes. The material to follow the theory classes is an overview of the different schemes topics, and to be developed in detail in the sessions given by the teacher. Additionally, the students should have the legal rules governing the subject studied.

The aim is to ensure that students can apply the acquired knowledge and know it for making tax assessments.

Contabilidad Administrativa (13th Edition)

The material to follow the practical classes seminars are some exercises to solve, that students will have to deliver and to be displayed at random under the direction of the teacher, who will evaluate the work presented as well as the way it is exposed. All this material is made available to students through the Global Classroom Aula Global. Schedule of activities In the theoretical classes, so prior to the development of each topic, the teacher offers students the corresponding abstract patterns.

In practical classes, the teacher also offers students the different practical cases to be resolved in seminaries, in time for them to carry out the practice resolution before the seminar. Teaching guide for the course: Information about the course Name Subject Module. Companies based outside Spain can develop their activity in our country by adopting one of the following alternatives: