Corporate income tax and the differences between accounting and taxation
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Corporate income tax and the differences between accounting and taxationAutoria
Tutor/Supervisor; Universitat.Departament
Arnau Paradís, Andrés; Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2017-06-13Editor
Universitat Jaume IResum
This paper has as its subject the Corporate Income Tax in Spain, it speaks
mainly of the differences that exist between accounting and taxation. It details the
objectives and criteria of accounting and also the ... [+]
This paper has as its subject the Corporate Income Tax in Spain, it speaks
mainly of the differences that exist between accounting and taxation. It details the
objectives and criteria of accounting and also the fiscal rules. The explanation adds
some fictitious examples to better reflect the reality of differences, how this are created
and how are solved, but in a very basic way, do not really explain everything that can
happen in a company. Then two Spanish companies are analyzed, taking the real data
for the same period of time, in order to reflect on how this tax affects but above all to
detect the magnitude of differences in accounting and taxation. As you can see in this
analysis and throughout the work, the differences are very important, you can even find
in Annex 1 that, the most of Ibex 35 companies are investigated by a large number of
deferred tax assets. [-]
Paraules clau / Matèries
Descripció
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2016-2017
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
http://rightsstatements.org/vocab/CNE/1.0/
info:eu-repo/semantics/restrictedAccess
info:eu-repo/semantics/restrictedAccess