Presión mediática y estrategia fiscal en España

Media Coverage and corporate tax burden in Spain


Palabras clave: Media coverage, Corporate tax burden, Legitimation


Esta investigación analiza la relación entre la presión mediática y la estrategia fiscal corporativa en una muestra de empresas no financieras cotizadas españolas en el periodo 2003-2016. Mostramos que la cobertura mediática reduce la carga fiscal de las empresas. Los resultados se encuentran en consonancia con el papel de la legitimación en Europa Continental, de manera que las empresas que están sujetas a una mayor presión mediática muestran menos necesidad de recurrir a la política fiscal para legitimar el comportamiento empresarial. Además, el estudio señala que las empresas sujetas a una mayor presión mediática combinada con un tono negativo de las noticias soportan una mayor carga fiscal. Así, cuando los medios de comunicación amenazan la legitimación de la actuación corporativa, las empresas muestran una mayor tendencia a utilizar la política fiscal como forma de restaurar su legitimación.


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Cómo citar
Bona-Sánchez, C., Pérez-Alemán, J., & Santana-Martín, D. J. (2023). Presión mediática y estrategia fiscal en España: Media Coverage and corporate tax burden in Spain. Revista de Contabilidad - Spanish Accounting Review, 26(1), 138–149.