{"id":138254,"date":"2026-01-12T17:33:51","date_gmt":"2026-01-12T17:33:51","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-imposicion-patrimonial-en-espana-articulacion-y-disfuncionalidad\/"},"modified":"2026-01-12T17:33:51","modified_gmt":"2026-01-12T17:33:51","slug":"la-imposicion-patrimonial-en-espana-articulacion-y-disfuncionalidad","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-imposicion-patrimonial-en-espana-articulacion-y-disfuncionalidad\/","title":{"rendered":"La imposicion patrimonial en espa\u00f1a, articulacion y disfuncionalidad."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Barbara Llaurado Remigio De <\/strong><\/h2>\n<p>Estudio de la transcendencia tributaria sobre el concepto economico del patrimonio, a traves de los tributos estatales y locales que inciden sobre el mismo. Examen de los inconvenientes derivados de la imposicion patrimonial: dificultades por la repercusion sobre patrimonios improductivos, por imposicion material o legal, que podria originar una tributacion de caracter confiscatorio, segun reciente doctrina del tribunal supremo; duplicacion de tributacion sobre patrimonios cuyos rendimientos ya han sido objeto de gravamen por otro impuesto y a escala progresiva; imposicion sobre \u00abincrementos de patrimonio\u00bb que, en gran numero de casos, no responden a un mayor valor sino a la depreciacion monetaria.  propuesta de supresion de aquellos tributos que inciden sensiblemente sobre el patrimonio.  procedimientos para la compensacion de los desequilibrios derivados de las citadas supresiones, tanto en los presupuestos estatales como en los de las comunidades autonomas, por los impuestos cedidos a las mismas, pero todo ello sin creacion de otros tributos ni incremento alguno de los existentes en la actualidad.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La imposicion patrimonial en espa\u00f1a, articulacion y disfuncionalidad.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La imposicion patrimonial en espa\u00f1a, articulacion y disfuncionalidad. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Barbara Llaurado Remigio De <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1992<\/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>Alejandro Pedr\u00f3s Abell\u00f3<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Lozano Irueste Jos\u00e9 M. <\/li>\n<li>Antoni Castells Oliveres (vocal)<\/li>\n<li>Eugenio Domingo Solans (vocal)<\/li>\n<li> Perulles Bassas Juan  Jos\u00e9 (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Barbara Llaurado Remigio De Estudio de la transcendencia tributaria sobre el concepto economico del patrimonio, a traves [&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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