{"id":142351,"date":"2026-04-08T22:13:40","date_gmt":"2026-04-08T22:13:40","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-enfoque-economico-de-la-resistencia-fiscal-el-caso-de-las-reformas-fiscales-en-espana-1940-1991\/"},"modified":"2026-04-08T22:13:40","modified_gmt":"2026-04-08T22:13:40","slug":"el-enfoque-economico-de-la-resistencia-fiscal-el-caso-de-las-reformas-fiscales-en-espana-1940-1991","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-enfoque-economico-de-la-resistencia-fiscal-el-caso-de-las-reformas-fiscales-en-espana-1940-1991\/","title":{"rendered":"El enfoque economico de la resistencia fiscal. el caso de las reformas fiscales en espa\u00f1a 1940-1991."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Manuel Castillo Lopez <\/strong><\/h2>\n<p>El doctorado, d. Jose manuel castillo lopez, presenta un trabajo de codificacion, normalizacion y sentetizacion de los conceptos de evasion fiscal y de elusion fiscal. Este trabajo puede considerarse como pionero en espa\u00f1a, describiendose las modalidades de resistencia fiscal en la economia espa\u00f1ola desde 1.940 hasta 1.991 con un caracter exhaustivo y detallado, centrandose en los ambitos inmobiliario y financiero, de modo preferente.  ademas, recoge los distintos modelos economicos, tanto micro como macros, que tratan esta problematica, poniendose de manifiesto su incapacidad para explicar, desde este enfoque parcial, aspectos que estan tambien conectados con la moral, la etica, el ordenamiento juridico, e.T.C.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El enfoque economico de la resistencia fiscal. el caso de las reformas fiscales en espa\u00f1a 1940-1991.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El enfoque economico de la resistencia fiscal. el caso de las reformas fiscales en espa\u00f1a 1940-1991. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Manuel Castillo Lopez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Granada<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1993<\/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>Manuel Mart\u00ednez Rodr\u00edguez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Martin Delgado Jos\u00e9 M. <\/li>\n<li>Alfredo Iglesias Suarez (vocal)<\/li>\n<li>Jes\u00fas Ruiz Huerta (vocal)<\/li>\n<li>Jaime Del Castillo Hermosa (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 Manuel Castillo Lopez El doctorado, d. Jose manuel castillo lopez, presenta un trabajo de codificacion, normalizacion [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,6836,6837,6838],"tags":[27311,27954,19607,38627,18928,110399],"class_list":["post-142351","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-hacienda-publica-y-presupuestos","category-politica-fiscal-y-deuda-publica","category-politica-fiscal-y-hacienda-publica-nacionales","tag-alfredo-iglesias-suarez","tag-jaime-del-castillo-hermosa","tag-jesus-ruiz-huerta","tag-jose-manuel-castillo-lopez","tag-manuel-Martinez-rodriguez","tag-martin-delgado-jose-m"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/142351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=142351"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/142351\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=142351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=142351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=142351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}