Corporate income tax and the differences between accounting and taxation
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Title
Corporate income tax and the differences between accounting and taxationAuthor (s)
Tutor/Supervisor; University.Department
Arnau Paradís, Andrés; Universitat Jaume I. Departament de Finances i ComptabilitatDate
2017-06-13Publisher
Universitat Jaume IAbstract
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. [-]
Subject
Description
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2016-2017
Type
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