La discapacidad en el ámbito tributario español.

El presente trabajo proyectará un estudio exhaustivo y sintetizado de la figura del discapacitado en España, así como las relaciones de este y su entorno con la Administración Tributaria. Con ello, se reflejará y analizará la normativa específica aplicable a este colectivo a través de las principales figuras impositivas de naturaleza variada que promueven una discriminación positiva con el objetivo de asegurar el principio de igualdad efectiva, un Derecho Fundamental plasmado en el artículo 14 de la Constitución Española, norma suprema de nuestro Ordenamiento Jurídico.<br /

Avoiding relapses after crises: Exploring the influence of firm investors’ characteristics on organizational resilience

Many firms may successfully navigate an organizational crisis, but may find themselves entangled in another soon after. Building on a resource-dependence perspective, this study evaluates how certain investor characteristics foster organizational resilience during a crisis by preventing a relapse following recovery. Drawing on data from 2014 to 2019, we analyzed 359 firms that faced a crisis in 2015, as indicated by their Altman Z-score values. Our findings reveal that diversity and patience of investors prevent firms from relapsing into upcoming crises; however, the probability of relapse increases when concentrated investors boost the firm’s capital during the in-crisis period. We bridge the gap between the resource-dependence theory and literature on organizational resilience and contribute by extending previous analyses on the relevance of investors to recover from a crisis to identify how in-crisis investors’ features also state the foundations to avoid future relapses.Grant PID2019- 107767GA-I00 and Grant PID2022-138331NB-I00 funded by MICIU/AEI /10.13039/501100011033ERDF/UEGrant TED2021-129829B-I00 funded by MICIU/AEI/10.13039/5011 00011033European Union NextGenerationEU/PRTRGrant C-SEJ-069-UGR23 funded by Consejería de Universidad, Investigación e InnovaciónERDF Andalusia Progra