About twenty specialists make up the team of experts which take part in the book “A study on PYMES tax system”, coordinated by the Professor of Financial and Tax Law José Antonio Sánchez Galiana and published by the Publishing House of the University of Granada.
All these studies deal with PYMES tax system and analyse it from different points of view.
According to the coordinator of the work, José Antonio Sánchez Galiana, “the studies included in this volume, besides other published in an individual capacity by members of the Research Group I have coordinated, are an important point of referent for any scholar of Financial and Tax Law particularly interested in getting to know the problems of the PYMES in the Spanish tax system.”
In the general introduction to the PYMES tax system, prepared by María Bertrán Girón, of the University of Granada, and included in this volume, the teacher of Financial and Tax Law of the University of Granada says that the Spanish business network is mostly made up of the so-called small and medium companies, and she quotes a statistical data of 1997, in which more than 90% taxpayers belonged to this group.
This teacher of the University of Granada states that “that is the reason why our Government, as well as the remaining countries of the European Union, is paying a special attention to this type of companies and is preparing a catalogue of fiscal incentives to promote and protect them, encouraging the creation of new companies.”
The coordinator of the work, José Antonio Sánchez Galiana, asserts that the fiscal treatment of the small and medium companies, starting from the need to protect them, has been the object, not only of doctrinal studies and important normative precepts approved in the frame of the national tax systems, but also of decisions taken in the core of the Community institutions, with significant repercussions in the legislations of the member states of the European Union.
The volume tackles the most important aspects of the PYMES tax system which, on the other hand, raises several problems which comprise aspects referred both to the general tax rules and the different measures that materialize in nearly all the figures of the current tax system.”
Reference: Prof. José Antonio Sánchez Galiana.
Department of Financial and Tax Law.
University of Granada.
Phone number: 958 242913 / 243462.
E-mail: sgaliana@goliat.ugr.es
