La fiscalidad en el sector español de la acuicultura
Cost leadership is one of the strategies that the Spanish industry must follow in order to remain competitive. Its implementation requires paying special attention to the tax issues, among others, due to their impact on the final cost of the product and, consequently, its market potential. Income ta...
| Autores: | , , |
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| Formato: | artículo |
| Fecha de publicación: | 2002 |
| País: | España |
| Recursos: | Consejo Superior de Investigaciones Científicas (CSIC) |
| Repositorio: | DIGITAL.CSIC. Repositorio Institucional del CSIC |
| OAI Identifier: | oai:digital.csic.es:10261/313280 |
| Acesso em linha: | http://hdl.handle.net/10261/313280 |
| Access Level: | acceso abierto |
| Palavra-chave: | Acuicultura Fiscalidad liderazgo en costes IRPF modalidad de estimación del beneficio |
| Resumo: | Cost leadership is one of the strategies that the Spanish industry must follow in order to remain competitive. Its implementation requires paying special attention to the tax issues, among others, due to their impact on the final cost of the product and, consequently, its market potential. Income taxes are a source of great concern to the aquaculture sector, as is usually the case within any industry. Among the many different aspects of taxation that are of special interest to this sector, two have recently received a great deal of attention: the impact of stock assessment on profit estimates, and the possible inclusion of the mussel farming in the Spanish income tax system's so-called objective estimation regime. Therefore, the present paper's analysis focuses on these two issues. |
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