{"id":138260,"date":"2026-01-12T17:33:56","date_gmt":"2026-01-12T17:33:56","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-cesion-de-la-fase-minorista-del-iva-a-la-generalitat-de-catalunya\/"},"modified":"2026-01-12T17:33:56","modified_gmt":"2026-01-12T17:33:56","slug":"la-cesion-de-la-fase-minorista-del-iva-a-la-generalitat-de-catalunya","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-cesion-de-la-fase-minorista-del-iva-a-la-generalitat-de-catalunya\/","title":{"rendered":"La cesion de la fase minorista del iva a la generalitat de catalunya"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ricard Beltran Bernabe <\/strong><\/h2>\n<p>Capitulo primero.- Se realiza un analisis teorico de cual es la incidencia territorial del iva. Capitulo segundo- se realiza un estudio sobre las experiencias de descentralizacion mas significativas en materia de impuestos generales sobre las ventas.  capitulo tercero- se analizan los principales elementos de caracter teorico que se deben tener en cuenta para valorar el grado de factibilidad tecnica de la cesion.  tambien se realiza un estudio sobre el posible recargo autonomico sobre el iva en caso de cesion.  capitulo cuarto- se realizan una serie de estimaciones orientativas de la recaudacion en concepto de fase minorista en catalu\u00f1a, que se relaciona posteriormente con el presupuesto de ingresos de la generalitat de catalunya.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La cesion de la fase minorista del iva a la generalitat de catalunya<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La cesion de la fase minorista del iva a la generalitat de catalunya <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ricard Beltran Bernabe <\/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>Joan Carles Costas  Terrones<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Alejandro Pedr\u00f3s Abell\u00f3 <\/li>\n<li>Emilio Albi Iba\u00f1ez (vocal)<\/li>\n<li>Eugenio Domingo Solans (vocal)<\/li>\n<li>Antoni Castells Oliveres (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ricard Beltran Bernabe Capitulo primero.- Se realiza un analisis teorico de cual es la incidencia territorial del [&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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