July 5 2012 saw the publication of the executive summary of the study “Large enterprises’ perception of the Spanish tax system”, investigative work on the Spanish tax system, carried out by Universidad Pontificia Comillas (ICAI-ICADE), under the auspices of the Tax and Competitiveness Foundation.
After the ending of the work, the final report which analyze in depth the conclusions of this survey, targeted to enterprises established in Spain, which turnover during 2010 ran over 50 million euros, was also presented.
This is the first study of these characteristics carried out in Spain by private initiative, and its results will enable us to know how our large enterprises view the tax system and what their opinion is of the tax legislation in force; get an idea of their dealings with the tax authorities and what improvements they require; and know their opinions regarding the application of the tax system and the administrative review and court proceedings in force.
To provide the knowledge of this project, and contribute to the spreading of its conclusions, the Foundation allows the free access to the executive summary ( translated into English) and to the complete final report of findings (only available in Spanish), both offered on PDF files; and besides offers to provide any additional information that experts on this subject may request.