La contabilidad como herramienta para frenar la planificación fiscal agresiva

Resum

The framework of this paper is fact that tax savings are part of the profitability objective of companies. Therefore, the aim of this work is to analyze the incidence of the fiscal planning in the process of creation of accounting regulations and its convergence with the tax system. For this purpose, from a methodological point of wiew, we must analyse the various regulatory developments in accounting, as well as in tax law and the impact of globalization on business operations. In conclusion, the aim is to show that tax harmonization will be the only useful tool for eliminating the negative effects that the structuring of aggressive tax planning has on the decision-making of companies.