{"id":127238,"date":"2026-01-12T15:42:42","date_gmt":"2026-01-12T15:42:42","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/regimen-juridico-de-la-autoliquidacion-tributaria\/"},"modified":"2026-01-12T15:42:42","modified_gmt":"2026-01-12T15:42:42","slug":"regimen-juridico-de-la-autoliquidacion-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/regimen-juridico-de-la-autoliquidacion-tributaria\/","title":{"rendered":"Regimen juridico de la autoliquidacion tributaria."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Vicente Pedraza Bochons <\/strong><\/h2>\n<p>La investigacion se realiza en un ambiente juridico caracterizado por la escasa atencion doctrinal prestada al instituto de la autoliquidacion y por la parcialidad y dispersion normativa, obligando a inquirir en la regulacion de los procedimientos tributarios y de los distintos tributos un regimen que solo puede alcanzarse por induccion.  el estudio evidencia la superacion de los esquemas tradicionales de gestion tributaria, demostrando la consagracion de la autoliquidacion como regimen \u00abnormal\u00bb de aplicacion del tributo, con la consiguiente supresion de la intervencion administrativa previa al ingreso.  inmersa en una nueva concepcion de las relaciones entre administracion y contribuyentes, en la que se supera la secular contraposicion de intereses, se configura la autoliquidacion como un acto del particular realizado en cumplimiento de un deber legal de colaboracion con la administracion en la gestion del tributo, que se inserta en un eventual procedimiento de liquidacion, y cuyo contenido consiste en una manifestacion de voluntad sobre la existencia y cuantia de la deuda tributaria.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Regimen juridico de la autoliquidacion tributaria.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Regimen juridico de la autoliquidacion tributaria. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Vicente Pedraza Bochons <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1988<\/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>Juan Mart\u00edn Queralt<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Fernando Vicente-arche Domingo <\/li>\n<li> Martin Delgado Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<li> Boquera Oliver Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<li>Fernando Cervera  Torrej\u00f3n (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 Vicente Pedraza Bochons La investigacion se realiza en un ambiente juridico caracterizado por la escasa atencion [&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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