FISCAL POLICY AND NATIONAL TREASURY

Author: AGUNDEZ GARCÍA ANA.
Year: 2001.
University: EXTREMADURA.
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONOMICAS Y EMPRESAS.

Summary: The aim of the thesis is to analyze the effects of decentralization of income tax on various economic issues fundamentalmental. - Chapter I is intended to analyze the effects of alternative models of fiscal decentralization on the two types of results: the level of provision of public goods and formulas impurición optimal on income. - Chapter II examines, from a theoretical and empirical, whether fiscal decentralization of income, could influence the region's economic growth and what is the optimal composition of income that maximizes economic growth. - Capótulo III study the implications econímicas sharing the role of redistribution in a decentralized country, compared to alternative systems for allocating this function to a single level of government (or focuses substation)

Author: ARRIBAS LEÓN MÓNICA.
Year: 2003.
University: PABLO DE OLAVIDE.
Place of defense: DERECHO.
Place of preparation: UNIVERSIDAD PABLO DE OLIVIDE DE SEVILLA. CONVALIDADO.

Summary: This research paper examines the consequences jurídico-tributarias of a phenomenon of commercial practice: succession expolotaciones and economic activities. More specifically, focuses on what happens to debts not covered by the previous owner linked to the exercise of business when there is a transfer of the business. The principal effect is the birth of an obligation to respond by the purchaser. Despite being situations that arise frequently in the real course of trade, its regulation is far enough from the desired clarity. Today, the basic rule is Article 72 of the General Law Tributari, precept that is very discussed at the doctrinal and jurisprudential po the variaddos problems posed: when it is effective, what underlies institution, what are the tax figures to be considered included under the mandate, and so on. All these issues are presenting detailed attention. In addition, it has recently begun tramitaciónn parliament of a new General Tax Law. Everything suggests that, as we try in our studies, will inserted deeply important changes in this area.

Author: HERNÁNDEZ DE COS PABLO LUIS.
Year: 2003.
University: COMPLUTENSE DE MADRID.
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: This thesis aims to answer the following questions: Do you PEs are less efficient than private? Do you Generates privatization efficiencies in the business? This is, first, an overview of the theoretical arguments and empirical evidence available that relates the public ownership and business efficiency (Chapter 1). Later, after a brief descriptive analysis of the privatization process in Spain (Chapter 2), provides empirical evidence, data from individual PEs and prevadas Spanish for the period 1983-1996, the impact of privatization on efficiency (Chapter 3) and the relationship between public ownership and efficiency (Chapters 4 and 5). Of the theoretical arguments seem deduced that the public enterprise is in a position of inferiority, in terms of achieving technical efficiency, as opposed to private enterprise in the market subject to competition. However, comparing the technical efficiency of a public company compared to the non-regulated private enterprise carries conclusive results when markets are not competitive. As for the empirical evidence available, this seems to confirm these findings. The results of our empirical analysis are also consistent with this literature. On the one hand, we find that public enterprises are less productive than the private sector in a relatively competitive how the manufacturing sector is Spanish. In addition, competition seems to positively affect productivity. On the other hand, there is a positive effect of privatization on the productivity of enterprises. Finally, in an industry subject to market failures and barely competitive, as is the electricity sector, we found that public companies are not necessarily the most inefficient private.

Author: VILCHES NORAT YOLANDA.
Year: 2004.
University: COMPLUTENSE DE MADRID.
Place of defense: FACULTAD DE EDUCACIÓN.
Place of preparation: FACULTAD DE EDUCACIÓN.

Summary: This research integrates several ethnographic studies on the same reality, forms of collective participation of parents of public school puertorriqueña.En initially studied carefully various models of participation in school scenarios, models and theories curriculum favoring such participation, the legal statutes stipulate that such action, some qualitative research on parental involvement in schools to find significant examples where concrete democratic participation of parents in the curriculum practices. The study is divided into three fases.En the first, we identify the forms of participation of different groups of parents in schools públicas.En the second phase, we conducted two interviews with parents group representatives of forty-one public schools in Puerto Rico which collect information on ways participatory, its interference in the curriculum practices and compliance with the statutes legales.Por Finally, we study in depth the reality of the Isaac Elementary School del Rosario to see the real possibilities that has a school community to organize themselves as a school of democracy.

Author: BELLOD REDONDO JOSÉ FRANCISCO.
Year: 2005.
University: MURCIA.
Place of defense: FACULTAD DE ECONOMÍA Y EMPRESA.
Place of preparation: FACULTAD DE ECONOMÍA Y EMPRESA.

Summary: THE MAIN PURPOSE OF THIS WORK IS ASSESSING THE IMPACT OF INSTITUTIONS BUDGET DEFICIT IN THE DEVELOPMENT OF PUBLIC IN THE AUTONOMOUS COMMUNITY OF MURCIA IN THE PERIOD 1983 - 2003. AND THAT WITH A DOUBLE PRETENSIÓN. A PART TO CONTRIBUTE TO FILL THE VACUUM FOR SCIENTIFIC ANALYSIS ON THE HACIENDA AUTONÓMICA MURCIANA. OTHER PART, TO CONTRIBUTE TO ENTER THE INSTITUTIONS BUDGET AS A TOOL OF ANALYSIS OF DEFICIT AUTONÓMICO. FOR LOSS IN FIRST PLACE RECONSTRUIMOS THE SERIES OF DATA ON DEFICIT AND ENDEUDAMIENTO DURING. INCORPORAMOS ALSO AN INDICATOR OF PROSECUTOR AND ANOTHER BOOST FOR SUSTAINABILITY BUDGET. ALLOWED TO IDENTIFY THAT WE THREE PHASES OF DEFICIT: EXPANSION, ADJUSTMENT AND CONSOLIDATION OF BALANCE. FINALLY APLICAMOS DATA TO THE ANALYSIS OF THREE TYPES OF INSTITUTIONS BUDGET: NUMERIC RULES, RULES OF PROCEDURE AND TRANSPARENCY. THE CONCLUSION IS THAT IN THE EVENT OF THE REGION OF MURCIA, THE DESIGN INOPERANTE OF INSTITUTIONS BUDGET HAS ALLOWED TO SUCESIVOS GOVERNMENT SET A GOAL OF REGIONAL incompatible DEFICIT WITH THE CRITERIA FOR SUSTAINABILITY (1983 - 1993) Ó GENERATE AN APPEARANCE OF FALSE BALANCING BUDGET THANKS TO A GROWING PRESENCE OF ACCOUNTING CREATIVELY (1994-2003).

Author: ROMERO CIVERA AGUSTÍN.
Year: 2005.
University: POLITÉCNICA DE VALENCIA.
Place of defense: UNIVERSIDAD POLITÉCNICA DE VALENCIA.
Place of preparation: UNIVERSIDAD POLITÉCNICA DE VALENCIA.

Summary: The Doctoral Thesis explores the Act Regime Cooperatives from their background, to the present. In the decade 1978-1988, occurred in Spain a deep tax reform, with high expectations of compliance with the constitutional mandate of fostering cooperative, which culminated in the publication of this Act. The choice of the subject responds, among other considerations, to the analysis of the substantive legislation and fiscal subsequent to the publication of the same, with a single focus on direct taxation, which has led to an increase in discrepancies between substantive laws and prosecutors in this area of cooperation, as well as some gaps in the law itself. Finally, in light of these circumstances, it is proposed an alternative reform of the same. Based on an analysis of the situation prior to the publication of the Law, he examines in depth the aspects of it relating to direct taxation, and then analyze the impact on the tax burden of cooperatives and their partners around the most contentious or contradictory between the substantive laws and prosecutors, in the field of direct taxation. For achieving the objective pursued based on the assumptions set forth above, are performed Excel spreadsheets, computer tables Lingo or simple equations, interpreting the results in terms of comparison with other companies or seeking tax optimization. The thesis concludes with a proposal that, without reducing the collection of direct taxation administration, simplify and clarify the direct taxation of cooperatives with greater harmony with the various autonomous substantive laws.

Author: RIVAS SÁNCHEZ CARLOS J..
Year: 2005.
University: MÁLAGA.
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: The long tenure of tax incentives to innovation in the corporate tax Spanish has been characterized by a double movement toward a growing generosity nominal and greater complexity of the rules that govern it. This is especially true in the case of the deduction in quota for R & D and technological innovation, constantly charged, in addition, quite often, if in practice inaccessible to SMEs and lack of conceptual clarity. Based on the above problems, this thesis makes an overview of the evolution story that has resulted in the current configuration of tax incentives to innovation in our corporate income tax and analyzes in detail the rules in force, emerging lines of reform. The earlier work is complemented first, a study of tax incentives as a tool to stimulate public innovation in a number of developed countries, and secondly, to provide an overview of the empirical evidence on their effectiveness .