{"id":129168,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-de-la-imposicion-especifica-sobre-las-bebidas-alcoholicas-una-aplicacion-al-caso-espanol\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"analisis-de-la-imposicion-especifica-sobre-las-bebidas-alcoholicas-una-aplicacion-al-caso-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/analisis-de-la-imposicion-especifica-sobre-las-bebidas-alcoholicas-una-aplicacion-al-caso-espanol\/","title":{"rendered":"Analisis de la imposicion especifica sobre las bebidas alcoholicas: una aplicacion al caso espa\u00f1ol."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ignacio Cruz Padial <\/strong><\/h2>\n<p>Se enmarca el trabajo de investigacion en el proceso armonizador de la imposicion indirecta establecido en la union europea, poniendo el enfasis en la imposicion especifica sobre las bebidas alcoholicas.Se inicia con una perspectiva historica, para contemplar el conjunto de argumentos que se han utilizado desde la optica fiscal para justificar estos impuestos.En el capitulo ii, se efectua un analisis comparado de esta imposicion, con los paises de la ocde, con especial enfasis en los de la union europea.En el apartado iii, se plantea la legislacion especifica en nuestro pais, desarrollando los aspectos juridicos de la misma, y cuantificando los consumos de todas las bebidas.Planteamos los aspectos teoricos de la incidencia, equidad, capacidad redistributiva y eficiencia que abordaremos en el posterior analisis empirico.En el capitulo v, lo dedicamos al desarrollo de todas las justificaciones realizadas, respecto de los conceptos tributarios a calcular, y efectuamos en el capitulo vi una simulacion de tipos impositivos, partiendo de la situacion ya obtenida.  terminamos con las conclusiones y recomendaciones que se infieren del analisis realizado.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Analisis de la imposicion especifica sobre las bebidas alcoholicas: una aplicacion al caso espa\u00f1ol.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Analisis de la imposicion especifica sobre las bebidas alcoholicas: una aplicacion al caso espa\u00f1ol. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ignacio Cruz Padial <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 M\u00e1laga<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1996<\/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>Jose Sanchez Maldonado<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Agustin Molina  Morales <\/li>\n<li>Miguel Sanchez-apellaniz Valderrama (vocal)<\/li>\n<li> Hinojosa Torralvo Juan  Jos\u00e9 (vocal)<\/li>\n<li>Pedro Angel Colao Marin (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ignacio Cruz Padial Se enmarca el trabajo de investigacion en el proceso armonizador de la imposicion indirecta [&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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