{"id":12913,"date":"2018-03-09T08:58:59","date_gmt":"2018-03-09T08:58:59","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/evolucion-historica-de-la-imposicion-sobre-la-renta\/"},"modified":"2018-03-09T08:58:59","modified_gmt":"2018-03-09T08:58:59","slug":"evolucion-historica-de-la-imposicion-sobre-la-renta","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/evolucion-historica-de-la-imposicion-sobre-la-renta\/","title":{"rendered":"Evoluci\u00f3n hist\u00f3rica de la imposici\u00f3n sobre la renta"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda Jimena Crespo Garrido <\/strong><\/h2>\n<p>La reforma en la imposici\u00f3n sobre la renta del a\u00f1o 1998 supuso un cambio trascendental en la definici\u00f3n del concepto fiscal de renta, dejo de gravarse la renta como expresi\u00f3n de la capacidad econ\u00f3mica total para someter tributaci\u00f3n la renta expresiva de la capacidad de pago.  a lo largo de este trabajo se realiza un estudio descriptivo de la evoluci\u00f3n seguida por la imposici\u00f3n sobre la renta en espa\u00f1a a lo largo de dos siglos.  se analizan los intentos fallidos por establecer un impuesto sobre la renta a lo largo del siglo xix, as\u00ed como los intentos posteriores durante el siglo xx.  es en 1932 cuando definitivamente se esta en disposici\u00f3n de afirmar que en espa\u00f1a se ha implantado un aut\u00e9ntico impuesto sobre la renta. Notese el retraso con el que se implanta, ya que en gran breta\u00f1a se hab\u00eda implantado un \u00abpersonal income tax\u00bb a comienzos del siglo xix y francia ya contaba con una figura similar desde comienzos del siglo xx.  pero el impuesto implantado por el ministro carner no gozaba de caracteres de personalidad, estaba sustentado en los impuestos de producto existetnes y hay que esperar hasta 1978 para poder afirmar que en espa\u00f1a existe un impuesto personal que grave la renta de las personas f\u00edsicas.  cabe destacar que en esta tesis se recogen todos los textos legales que introducen modificaciones importantes en la base imponible del impuesto sobre la renta de las personas f\u00edsicas, por lo que puede ser una obra de inter\u00e9s para los estudiosos del tema.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Evoluci\u00f3n hist\u00f3rica de la imposici\u00f3n sobre la renta<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Evoluci\u00f3n hist\u00f3rica de la imposici\u00f3n sobre la renta <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda Jimena Crespo Garrido <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alcal\u00e1<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 24\/09\/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>Manuel Jes\u00fas Lagares Calvo<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: camilo Lebon fern\u00e1ndez <\/li>\n<li> Guirola l\u00f3pez Jos\u00e9 Manuel (vocal)<\/li>\n<li>Francisco Castellano real (vocal)<\/li>\n<li>Jes\u00fas P\u00e9rez crist\u00f3bal (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Jimena Crespo Garrido La reforma en la imposici\u00f3n sobre la renta del a\u00f1o 1998 supuso un [&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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