{"id":129677,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/minoraciones-y-beneficios-tributarios\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"minoraciones-y-beneficios-tributarios","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/minoraciones-y-beneficios-tributarios\/","title":{"rendered":"Minoraciones y beneficios tributarios."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Silvia Velarde Aramayo <\/strong><\/h2>\n<p>El trabajo de investigacion ha tenido por objeto la elaboracion de una teoria de caracter general sobre una pluralidad de minoraciones que con habitualidad operan en el ambito tributario asumiendo distintas denominaciones, aunque a nivel doctrinal no encuentran criterios ciertos que permitan diferenciarlas y establecer su razon de ser individual. En este sentido se ha procurado diferenciar entre lo que son beneficios tributarios y lo que constituyen minoraciones que son inherentes a la propia estructura del tributo que responden basicamente al principio de capacidad contributiva, a la prohibicion de duplicidad de gravamen, al criterio de no confiscatoriedad y\/o de progresividad, y sobretodo, a consideraciones tecnicas. Dentro de las minoraciones estructurales se analiza las diferencias existentes asi como las respectivas definiciones de las exenciones, deducciones, reducciones, bonificaciones, desgravaciones, los tipos minorados, el tipo cero, la no sujecion, el drawback, las restituciones agricolas comunitarias, las devoluciones de impuestos indirectos, la no incidencia, las exclusiones, la inmunidad, el regimen sustitutorio y otras muchas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Minoraciones y beneficios tributarios.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Minoraciones y beneficios tributarios. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Silvia Velarde Aramayo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/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>Eusebio Gonzalez Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Ernesto Lejeune Valcarcel <\/li>\n<li>Eugenio Simon Acosta (vocal)<\/li>\n<li>Carmelo Lozano Serrano (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 Silvia Velarde Aramayo El trabajo de investigacion ha tenido por objeto la elaboracion de una teoria 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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