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- W41873235 abstract "espanolPara efectos presupuestales, las empresas de servicios publicos oficiales y mixtas tienen un tratamiento diferencial frente al comun de las entidades estatales, a causa del especial objeto social que explotan y porque se encuentran inmersas por regla general en mercados competitivos que obligan a la adopcion de un esquema ductil sobre el manejo financiero. Este articulo pretende adentrarse en el estudio de las particularidades que regulan el regimen presupuestal de este tipo de entidades, resaltando sus aspectos mas relevantes a la luz de la normativa vigente en materia fiscal. EnglishRegarding budget, mixed and official public service companies are treated differently when compared to the regular state institutions. This is due to their special corporate purpose and to the fact that they are by default immersed in competitive markets that force them to adopt an adaptable scheme is-a-vis financial management. This article aims to penetrate into the study of the peculiarities that regulate the budgetary regime of this type of entities in order to highlight its most relevant aspects regarding the current valid regulation in tax matters." @default.
- W41873235 created "2016-06-24" @default.
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- W41873235 date "2014-01-01" @default.
- W41873235 modified "2023-09-25" @default.
- W41873235 title "Relevant Aspects of the Budgetary Regime Belonging to Mixed and Official Public Service Companies" @default.
- W41873235 hasPublicationYear "2014" @default.
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