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La Bonificación Por La Producción De Bienes Corporales Del Régimen Económico Y Fiscal De Canarias

Author

Listed:
  • José Andrés Dorta Velázquez

    (Universidad de Las Palmas de Gran Canaria)

Abstract

La reciente modificación del Régimen Económico y Fiscal de Canarias mantiene la redacción de la bonificación fiscal de las empresas productoras de bienes corporales, desaprovechando la ocasión para introducir correcciones de técnica tributaria o satisfacer algunas demandas que pudieran favorecer mejor el desarrollo de las actividades industriales, agrícolas, ganaderas o pesqueras desarrolladas en Canarias. El presente trabajo analiza la doctrina acumulada sobre este incentivo fiscal, prestando especial atención a su cuantificación desde una perspectiva tributaria y contable.

Suggested Citation

  • José Andrés Dorta Velázquez, 2015. "La Bonificación Por La Producción De Bienes Corporales Del Régimen Económico Y Fiscal De Canarias," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 156(3), pages 49-74, September.
    • Handle: RePEc:hpe:crotri:y:2015:v:156:i:3:p:49-74
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    More about this item

    Keywords

    Régimen Económico y Fiscal de Canarias; bonificación por la producción de bienes corporales.;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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