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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 34, 2005 - Issue 127
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Original Articles

Variables económico-financieras que inciden sobre la presión fiscal soportada por las empresas de «reducida dimensión»: Efectos de la Reforma Fiscal de 15 en las empresas de la Comunidad Valenciana

Economic-financial variables that affect small business tax burden: Effects of the 195 Fiscal Reform on the Valencia Community companies

José Ignacio Calvé PérezDepartamento de Contabilidad. Universidad de Valencia.
,
Gregorio Labatut SererDepartamento de Contabilidad. Universidad de Valencia.
&
Rafael Molina LlopisDepartamento de Contabilidad. Universidad de Valencia.
Pages 875-897 | Received 05 Feb 2003, Accepted 01 Apr 2005, Published online: 15 Jan 2014

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Francisco J. Delgado, Elena Fernández-Rodríguez & Antonio Martínez-Arias. (2018) Corporation effective tax rates and company size: evidence from Germany. Economic Research-Ekonomska Istraživanja 31:1, pages 2081-2099.
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Elena Fernández-Rodríguez & Antonio Martínez-Arias. (2015) La discrecionalidad en las diferencias temporarias entre Contabilidad y Fiscalidad. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 44:2, pages 180-207.
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Juan Monterrey Mayoral, Amparo Sánchez Segura & Elena Fernández Rodríguez. (2010) Diferencias en agresividad fiscal entre empresas familiares y no familiares. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 39:145, pages 65-107.
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Articles from other publishers (3)

Samuel Olorunfemi Adams & Philomena Omoshade Balogun. (2020) Panel Data Analysis on Corporate Effective Tax Rates of Some Listed Large Firms in Nigeria. Dutch Journal of Finance and Management 4:2, pages em0068.
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Antonio Barbera, Paloma Merello & Rafael Molina. (2020) Determinants of corporate effective tax rates: evidence from the euro area. Academia Revista Latinoamericana de Administración 33:3/4, pages 427-444.
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Julián Martínez Vargas. (2015) Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo. Revista de Contabilidad 18:1, pages 68-77.
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