Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas

• Autores: Juan Antonio Monterrey Mayoral, Amparo Sánchez Segura
• Localización: Hacienda Pública Española / Review of Public Economics, ISSN 0210-1173, Nº 214, 2015, págs. 55-90
• Idioma: español
• DOI: 10.7866/hpe-rpe.15.3.3
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 8 Citas
• Resumen

  • El presente trabajo tiene por objeto analizar en qué medida los incentivos económicos de los gerentes y las prácticas de gobierno corporativo influyen en las estrategias de planificación fiscal de las compañías españolas cotizadas. Con base en los datos fiscales reales extraídos de las memorias de las cuentas anuales, los resultados obtenidos ponen de manifiesto que los esquemas retributivos de la alta dirección y el grado de independencia del consejo de administración ejerce una influencia significativa sobre la estrategia fiscal de las compañías cotizadas, manifestada en términos de una menor carga fiscal soportada. Nuestros hallazgos son robustos y se mantienen ante diferentes pruebas y especificaciones alternativas de las variables.

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