{"id":140481,"date":"2026-01-12T17:55:10","date_gmt":"2026-01-12T17:55:10","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-imposicion-propia-de-las-comunidades-autonomas\/"},"modified":"2026-01-12T17:55:10","modified_gmt":"2026-01-12T17:55:10","slug":"la-imposicion-propia-de-las-comunidades-autonomas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-imposicion-propia-de-las-comunidades-autonomas\/","title":{"rendered":"La imposicion propia de las comunidades autonomas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ismael Jimenez Compaired <\/strong><\/h2>\n<p>La presente tesis se plantea como objetivos la definicion del concepto de impuesto autonomico o propio de las comunidades autonomas y la delimitacion de la potestad de estas entidades para establecer las citadas exacciones, pues en definitiva la capacidad impositiva regional se residencia en la propia comunidad. El autor ha considerado que las importantes prohibiciones genericas que se situaban frente a la imposicion propia de las comunidades autonomas-sustancialmente, la interdiccion de la doble imposicion interna-han sido desvirtuadas en buena parte por la jurisprudencia del tribunal constitucional. De esta forma se habria garantizado un cierto espacio para la imposicion regional.  no obstante ello, los sistemas impositivos de las comunidades autonomas han girado alrededor de peque\u00f1as figuras marginales, rechazandose por las autoridades territoriales el gravamen de la renta personal (el recargo en el irpf).  por razones mas politicas que juridicas el instrumento impositivo ha desaparecido de los presupuestos regionales, circunstancia que conlleva una serie de disfuncionalidades financieras y, sobre todo, politicas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La imposicion propia de las comunidades autonomas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La imposicion propia de las comunidades autonomas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ismael Jimenez Compaired <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/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>Antonio Cayon Galiardo<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Fernando Vicente-arche Domingo <\/li>\n<li>Ramon Falcon Tella (vocal)<\/li>\n<li>Jos\u00e9 Antonio Biescas Ferrer (vocal)<\/li>\n<li>Mar\u00eda Teresa Soler Roch (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ismael Jimenez Compaired La presente tesis se plantea como objetivos la definicion del concepto de impuesto autonomico [&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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