{"id":11404,"date":"2018-03-09T08:56:45","date_gmt":"2018-03-09T08:56:45","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/estudo-comparado-de-avaliaa%c2%a7ao-indirecta-da-base-tributaria-em-espaha-e-portugal\/"},"modified":"2018-03-09T08:56:45","modified_gmt":"2018-03-09T08:56:45","slug":"estudo-comparado-de-avaliaa%c2%a7ao-indirecta-da-base-tributaria-em-espaha-e-portugal","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/estudo-comparado-de-avaliaa%c2%a7ao-indirecta-da-base-tributaria-em-espaha-e-portugal\/","title":{"rendered":"Estudo comparado de avalia\u00c1\u00a7ao indirecta da base tributaria em espaha e portugal"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Almeida Monteiro Regina De <\/strong><\/h2>\n<p>Nuestra hip\u00f3tesis de trabajo parte del an\u00e1lisis de la estimaci\u00f3n indirecta, para llegar a la conceptualizaci\u00f3n de su naturaleza, con referencia a las cuestiones envolventes que se nos plantean como m\u00e1s signficativas.  y una vez establecida la naturaleza jur\u00eddica del concepto, optamos por el an\u00e1lisis de sus caracter\u00edsticas m\u00e1s importantes, as\u00ed como del procedimiento por que se hace efectivo su aplicaci\u00f3n.  nuestro trabajo se inicia por el an\u00e1lisis de los conceptos de estimaci\u00f3n indirecta propuestos por la doctrina.  la determinaci\u00f3n de su naturaleza jur\u00eddica es una cuesti\u00f3n compleja, y los pronunciamientos de la doctrina muy contradictorios. La cr\u00edtica que algunos autores hacen a los coneptos contrarios, evidencia la pol\u00e9mica. en este cap\u00edtulo, nuestra exposici\u00f3n es solamente descriptiva.  de seguida exponemos los conceptos de base imponible, m\u00e9todos, medios y reg\u00edmenes de determinaci\u00f3n de la base.  de seguida afrontamos el estudio del cauce formal por lo cual se hace efectiva la cuantificaci\u00f3n de la base imponible utilizando la estimaci\u00f3n indirecta &#8211; el procedimiento de liquidaci\u00f3n.  despu\u00e9s de la exposici\u00f3n de todas las cuestiones relativas a los conceptos con relaci\u00f3n al de estimaci\u00f3n indirecta y del procedimiento de liquidaci\u00f3n concluimos que la estimaci\u00f3n indirecta de la base imponible es un m\u00e9todo de determinaci\u00f3n de la base imponible, que como los dem\u00e1s tiene su soporte procedimental en el procedimiento de liquidaci\u00f3n.  considerando que los procedimientos de aplicaci\u00f3n de la estimaci\u00f3n indirecta son distintos en espa\u00f1a y portugal, decidimos el an\u00e1lisis por separado de las cuestiones m\u00e1s significativas de los procedimientos por los cuales se hace efectiva la cuantificaci\u00f3n de la base imponible.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Estudo comparado de avalia\u00c1\u00a7ao indirecta da base tributaria em espaha e portugal<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Estudo comparado de avalia\u00c1\u00a7ao indirecta da base tributaria em espaha e portugal <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Almeida Monteiro Regina De <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 19\/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>Eusebio Gonzalez Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Lago otero Jos\u00e9 Mar\u00eda  (secretario) <\/li>\n<li> Leite de campos diogo (vocal)<\/li>\n<li> Del castillo ced\u00e1n salvador (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Almeida Monteiro Regina De Nuestra hip\u00f3tesis de trabajo parte del an\u00e1lisis de la estimaci\u00f3n indirecta, para llegar [&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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