{"id":137403,"date":"2026-01-12T17:05:17","date_gmt":"2026-01-12T17:05:17","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-autoliquidacion-tributaria\/"},"modified":"2026-01-12T17:05:17","modified_gmt":"2026-01-12T17:05:17","slug":"la-autoliquidacion-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-autoliquidacion-tributaria\/","title":{"rendered":"La autoliquidacion tributaria."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Estevao Horvath <\/strong><\/h2>\n<p>El trabajo presentado tiene por objeto uno de los temas mas controvertidos del derecho tributario, tal vez debido a que no existiera, hasta hace poco tiempo, una normativa especifica que lo disciplinara. Hemos buscado tratar la autoliquidacion bajo todos los aspectos que nos han parecido relevantes, desde su encuadramiento en el procedimiento de gestion de los tributos -y, por consiguiente, dentro del llamado derecho tributario formal- hasta procurar su fundamento constitucional. En cuanto a este ultimo punto, concluimos que el principio de capacidad economica exige la colaboracion de los ciudadanos no solo mediante la entrega de aportaciones economicas, sino tambien la colaboracion en la gestion tributaria, a fin de que se lleve a cabo la contribucion al efectivo sostenimiento de los gastos publicos.  se\u00f1alamos, tambien, nuestra preocupacion con la terminolog\u00eda, imprescindible para el tema de que nos ocupamos.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La autoliquidacion tributaria.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La autoliquidacion tributaria. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Estevao Horvath <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Aut\u00f3noma de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1991<\/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>\u00e1lvaro Rodr\u00edguez Bereijo<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan Ramallo Massanet <\/li>\n<li>Juan Zornoza Perez (vocal)<\/li>\n<li>Fernando Vicente-arche Domingo (vocal)<\/li>\n<li>Ernesto Eseverri Martinez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Estevao Horvath El trabajo presentado tiene por objeto uno de los temas mas controvertidos del derecho tributario, [&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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