La evolución de la presión fiscal en las PYMESuna aproximación a su incidencia sobre la situación financiera de las empresas de la Comunidad Valenciana.

Zusammenfassung

This work has like main target to analyze how the fiscal pressure that supports the companies of reduced dimension in the Valencian Community from 1992 to 1999, with the purpose of stating has evolved if, really, the inclusion of the Special Regime has contributed to reduce its effective tributación and, therefore, has taken place a significant change with the take effect of Law 43/1995. Secondly, it is tried to contrast if this fiscal pressure is sensible to certain attributes like the provincial location or the developed activity Finally, we will try to establish the relation between diverse variables economic-financiers of the company and their effective tax type, so that the structure can be characterized economic-financier of the companies that enjoy a smaller fiscal pressure. In agreement with this exposition, the work will be structured in two independent sections. In first, integrated by five chapters the theoretical frame will settle down that justifies the investigation, whereas the four chapters of second are destined to the exhibition of the empirical study and the reached conclusions.