RT info:eu-repo/semantics/bachelorThesis
T1 Los deberes contables y registrales de las sociedades, empresarios individuales y profesionales en nuestro sistema tributario
A1 Rosales Expósito, Nuria
A1 Díaz Domínguez, Miriam
K1 Contabilidad-Empresas
AB The purpose of the work is to examine the accounting and registration duties ofcompanies, employers and professionals, as well as tax infractions by not complying withthese obligations.The TFG begins with the study of the concept of tax duty, and its differentiation with thatof tax obligation. Next, we analyze the accounting duties that both companies andemployers have, both in Corporate Tax and in the Tax on Individuals; Subsequently, theconcept of registry duty is analyzed, as well as the registry duties that companies have tokeep records, differentiating these books according to the criterion of whether companiesand employers are subject to Corporation Tax, Tax on Individuals or to the CanarianIndirect General Tax.Finally, a study of tax infractions for the breach of accounting and registration duties ismade.
YR 2019
FD 2019
LK http://riull.ull.es/xmlui/handle/915/15489
UL http://riull.ull.es/xmlui/handle/915/15489
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 14-may-2024