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UNIVERSIDAD DE EL SALVADOR

FACULTAD DE CIENCIAS ECONMICAS

MAESTRA EN ADMINISTRACIN FINANCIERA

ANLISIS DEL IMPACTO ECONMICO FISCAL QUE HA OCASIONADO EL

IMPUESTO A LAS OPERACIONES FINANCIERAS EN LAS EMPRESAS DEL

SECTOR CONSTRUCCIN

TRABAJO DE GRADUACIN PRESENTADO POR:

ANA MIRIAN MIRANDA ARVALO

PARA OPTAR AL GRADO DE:

MAESTRA EN ADMINISTRACIN FINANCIERA

JULIO DE 2015

CIUDAD UNIVERSITARIA, SAN SALVADOR, EL SALVADOR, CENTROAMRICA

UNIVERSIDAD DE EL SALVADOR

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AUTORIDADES UNIVERSITARIAS

RECTOR: Ingene!" M#!" R"$e!%" Ne%" L"&"

SECRETARIA GENERAL: D"'%"!# An# Le%'# (e A)#*#

AUTORIDADES DE LA FACULTAD DE CIENCIAS ECONMICAS

DECANO: L'en'#(" R"ge! A!)#n(" A!#+

VICEDECANO: L'en'#(" -!" E(g#!(" C#-e!" R"(#+

SECRETARIO: M#e+%!" J"+. C!#'" G/%.!!e C"n%!e!#+

ADMINISTRADOR ACADMICO: L'en'#(" E(g#! Me(!#n" Me-.n(e

DIRECTOR DE MAESTRIA: M#e+%!" C#!-"+ A-!eng# B#!!e!#, MAF

ASESOR: L'en'#(" V'%"! Ren. O+"!" A)#*#, M+'

JURADO: L' M#!" 3e!n4n C"!ne" P.!e, MAECE

O'%/$!e (e 2015

CIUDAD UNIVERSITARIA, SAN SALVADOR, EL SALVADOR, CENTROAMRICA

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CAPTULO V. CONCLUSIONES RECOMENDACIONES

.0 C,!$'us#,!es

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REFERENCIAS

A-!#(" CA * C#$!e!# Me-g#! O 201@ E&"-/'


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G"n4-e P.!e, MC, L-e*K1111K(eK2>12200?

Le* (e C")e%%&(#( 25=1@ 2001 A!gen%n# Re'/e!#(" e- 0? (e )#*" (e 2015 (e:7%%:("'+#!gen%n#/+%#'")6e(e!#-e+-e*e+-e*KnK25=1@K)#!K2?K2001(6

"ey #$ 9311 199'-. /rasil. 0ecuperado el ' de mayo de &12 de

!ttp44555.planalto.gov.br4ccivil634"7I84"9311.!tm

98
http://www.academia.edu/6399195/Metodologia_de_la_investigacion_5ta_Edicion_Sampierihttp://www.academia.edu/6399195/Metodologia_de_la_investigacion_5ta_Edicion_Sampierihttp://www.academia.edu/6399195/Metodologia_de_la_investigacion_5ta_Edicion_Sampierihttp://www.secretariasenado.gov.co/senado/basedoc/ley_1430_2010.htmlhttp://actualicese.com/normatividad/2006/12/27/ley-1111-de-27122006/http://docs.argentina.justia.com/federales/leyes/ley-n-25413-mar-26-2001.pdfhttp://www.planalto.gov.br/ccivil_03/LEIS/L9311.htmhttp://www.academia.edu/6399195/Metodologia_de_la_investigacion_5ta_Edicion_Sampierihttp://www.academia.edu/6399195/Metodologia_de_la_investigacion_5ta_Edicion_Sampierihttp://www.academia.edu/6399195/Metodologia_de_la_investigacion_5ta_Edicion_Sampierihttp://www.secretariasenado.gov.co/senado/basedoc/ley_1430_2010.htmlhttp://actualicese.com/normatividad/2006/12/27/ley-1111-de-27122006/http://docs.argentina.justia.com/federales/leyes/ley-n-25413-mar-26-2001.pdfhttp://www.planalto.gov.br/ccivil_03/LEIS/L9311.htm


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