López Arceiz, Francisco José

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https://academica-e.unavarra.es/handle/2454/49429

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López Arceiz

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Francisco José

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Gestión de Empresas

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INARBE. Institute for Advanced Research in Business and Economics

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0000-0001-8790-3840

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88895

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811522

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Author: Abinzano Guillén, María Isabel ×

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    PublicationOpen Access
    Régimen fiscal de las fundaciones navarras: efectos en la estructura de ingresos
    (AECA, 2021) Abinzano Guillén, María Isabel; López Arceiz, Francisco José; Zabaleta Arregui, Idoia; Gestión de Empresas; Enpresen Kudeaketa
    El objetivo de este estudio es analizar el régimen fiscal especial para fundaciones contenido en la regulación tributaria de dos comunidades autónomas, Aragón y Navarra. En particular, se analizan los efectos de la regulación contenida en ambos regímenes sobre la estructura de ingresos de estas entidades. Para ello, se accedió a una muestra compuesta por 406 fundaciones durante el período 2008-2018. Nuestros resultados revelan que algunos aspectos de la regulación relacionados con el interés tutelado, la dotación inicial, el desarrollo de la actividad comercial y el nivel de rendición de cuentas favorecen una estructura de ingresos diversificada.
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    PublicationOpen Access
    Can tax regulations moderate revenue diversification and reduce financial distress in nonprofit organizations?
    (Wiley, 2022) Abinzano Guillén, María Isabel; López Arceiz, Francisco José; Zabaleta Arregui, Idoia; Economía; Ekonomia
    As a result of policies to reduce public deficit, nonprofit organizations have been forced to turn to charitable donations in order to diversify their revenue structure and thus reduce their levels of financial distress. Public administrations have supported this process through tax mechanisms designed to provide a legal framework that will encourage private philanthropy. Our aim is to analyse the role of nonprofit tax regulations in moderating the influence of revenue diversification on insolvency risk. To this end, we drew a sample of 406 nonprofit organizations located in Aragon and Navarre, two European regions with different tax regulations, for the period 2008-2018. Our results reveal that some tax regime requirements, such as the organizational purpose, minimum initial endowment, engagement in commercial activity, and accountability and monitoring standards, have a positive impact on revenue diversification and the reduction of financial distress and vulnerability. However, we also detect differences between regions which suggest that tax harmonization for nonprofit organizations remains a challenge.