{"id":115087,"date":"2018-03-11T10:43:26","date_gmt":"2018-03-11T10:43:26","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/formas-de-elusion-y-los-conflictos-que-surgen-en-la-interpretacion-y-aplicacion-de-la-norma-tributaria-en-un-mundo-globalizado\/"},"modified":"2018-03-11T10:43:26","modified_gmt":"2018-03-11T10:43:26","slug":"formas-de-elusion-y-los-conflictos-que-surgen-en-la-interpretacion-y-aplicacion-de-la-norma-tributaria-en-un-mundo-globalizado","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-constitucional\/formas-de-elusion-y-los-conflictos-que-surgen-en-la-interpretacion-y-aplicacion-de-la-norma-tributaria-en-un-mundo-globalizado\/","title":{"rendered":"Formas de elusi\u00f3n y los conflictos que surgen en la interpretaci\u00f3n y aplicaci\u00f3n de la norma tributaria en un mundo globalizado"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Martha Ochoa Leon <\/strong><\/h2>\n<p>?Formas de elusi\u00f3n, y los conflictos que surgen en la interpretaci\u00f3n y aplicaci\u00f3n de la norma tributaria\u00c2\u00bfen esta investigaci\u00f3n estudio los elementos estructurales que forman las figuras de elusi\u00f3n y evasi\u00f3n fiscal, analizando otras formas que se asemejan a ellas, as\u00ed como la problem\u00e1tica que plantea la indeterminaci\u00f3n de su conceptualizaci\u00f3n, razonando el contexto y los factores que condicionan su aparici\u00f3n en el plano pr\u00e1ctico, como el impacto que ocasionan dentro de las finanzas p\u00fablicas, determinando si la elusi\u00f3n fiscal es l\u00edcita o il\u00edcita. Se\u00f1alo cu\u00e1les son las principales controversias interpretativas que con mayor frecuencia se suscitan a la hora de interpretar normas jur\u00eddicas referentes a la elusi\u00f3n y evasi\u00f3n fiscal, esto con el objetivo de encontrar cuales son los criterios y argumentos para justificar el m\u00e9todo id\u00f3neo para interpretarlas. Hago la exposici\u00f3n de algunos mecanismos que ayuden a la prevenci\u00f3n y disminuci\u00f3n de las actitudes evasivas y elusivas de las leyes fiscales por parte de los contribuyentes, as\u00ed de como se encuentran reguladas en otros pa\u00edses al encontrarnos en un mundo globalizado. Haciendo un an\u00e1lisis del conflicto de la lgt\/58\/2003 con respecto al fraude de ley, y presento un estudio del hecho il\u00edcito, concluyendo con el delito comparado entre espa\u00f1a, m\u00e9xico y otros pa\u00edses. Concluyo que la globalizaci\u00f3n que vivimos hoy en d\u00eda, tiene un perfil mercantilista, que facilita la manipulaci\u00f3n de normas de distintos ordenamientos jur\u00eddicos, pudiendo dar lugar a conductas elusivas no queridas por algunas de las leyes, de cada pa\u00eds.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Formas de elusi\u00f3n y los conflictos que surgen en la interpretaci\u00f3n y aplicaci\u00f3n de la norma tributaria en un mundo globalizado<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Formas de elusi\u00f3n y los conflictos que surgen en la interpretaci\u00f3n y aplicaci\u00f3n de la norma tributaria en un mundo globalizado <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Martha Ochoa Leon <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 20\/12\/2013<\/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 Perez Arraiz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Francisco javier Caballero harriet <\/li>\n<li>Jorge  Antonio Tapia valdes (vocal)<\/li>\n<li>roberto Bernales soriano (vocal)<\/li>\n<li>Alberto Atxabal rada (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Martha Ochoa Leon ?Formas de elusi\u00f3n, y los conflictos que surgen en la interpretaci\u00f3n y aplicaci\u00f3n 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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