{"id":11393,"date":"2018-03-09T08:56:44","date_gmt":"2018-03-09T08:56:44","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-cesion-de-impuestos-del-estado-a-las-comunidades-autonomas-concepto-regimen-jura%c2%addico-y-articulacion\/"},"modified":"2018-03-09T08:56:44","modified_gmt":"2018-03-09T08:56:44","slug":"la-cesion-de-impuestos-del-estado-a-las-comunidades-autonomas-concepto-regimen-jura%c2%addico-y-articulacion","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-cesion-de-impuestos-del-estado-a-las-comunidades-autonomas-concepto-regimen-jura%c2%addico-y-articulacion\/","title":{"rendered":"La cesi\u00f3n de impuestos del estado a las comunidades autonomas: concepto, regimen jur\u00eddico y articulaci\u00f3n"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jes\u00fas Ramos Prieto <\/strong><\/h2>\n<p>En este trabajo se analiza el r\u00e9gimen jur\u00eddico de una de las fuentes de financiaci\u00f3n de las comunidades aut\u00f3nomas: los impuestos cedidos total o parcialmente por el estado (articulo 157.1, a de la constituci\u00f3n).  el trabajo se divide en dos partes (8 cap\u00edtulos).  en la primera parte se estudia el concepto de impuesto estatal cedido que se desprende del ordenamiento vigente, haciendo especial hincapi\u00e9 en la distribuci\u00f3n de comptencias tributarias que se produce como consecuencia de la cesi\u00f3n.  en la segunda parte (cap\u00edtulos 4 a 8), se examina el r\u00e9gimen de este recurso de las haciendas auton\u00f3micas en sus tres vertientes b\u00e1sicas: la regulaci\u00f3n de los cedidos, su gesti\u00f3n, liquidaci\u00f3n, recaudaci\u00f3n, inspecci\u00f3n y revisi\u00f3n, por \u00faltimo, la atribuci\u00f3n total o parcial de la recaudaci\u00f3n.  el trabajo se cierra con unas conclusiones y una relaci\u00f3n de bibliograf\u00eda.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La cesi\u00f3n de impuestos del estado a las comunidades autonomas: concepto, regimen jur\u00eddico y articulaci\u00f3n<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La cesi\u00f3n de impuestos del estado a las comunidades autonomas: concepto, regimen jur\u00eddico y articulaci\u00f3n <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jes\u00fas Ramos Prieto <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pablo de olavide<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 18\/06\/2001<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Javier Lasarte Alvarez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Ferreiro laptza Jos\u00e9 Juan <\/li>\n<li>eugenio Simon acosta (vocal)<\/li>\n<li>eusebio Gonzalez garcia (vocal)<\/li>\n<li>Jos\u00e9 Antonio Sanchez galiana (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jes\u00fas Ramos Prieto En este trabajo se analiza el r\u00e9gimen jur\u00eddico de una de las fuentes de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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