{"id":14478,"date":"2018-03-09T09:01:11","date_gmt":"2018-03-09T09:01:11","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/infracciones-tributarias-simples\/"},"modified":"2018-03-09T09:01:11","modified_gmt":"2018-03-09T09:01:11","slug":"infracciones-tributarias-simples","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/infracciones-tributarias-simples\/","title":{"rendered":"Infracciones tributarias simples"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  S\u00e1nchez Huete Miguel Angel <\/strong><\/h2>\n<p>Las infracciones tributarias en el ordenamiento espa\u00f1ol se clasifican en graves y simples. En tal sentido, el objetivo de la tesis ha sido analizar el concepto y descripci\u00f3n t\u00edpica de las infracciones tributarias simples, estudiando su problem\u00e1tica singular y su tratamiento en la ley general tributaria y en las principales leyes impositivas. Se examina dicha instituci\u00f3n de una manera integral. Tal concepci\u00f3n integral conlleva al noignorar la figura de la sanci\u00f3n y del procedimiento sancionador.  el trabajo de investigaci\u00f3n se basa en el an\u00e1lisis de contenido de la legislaci\u00f3n y de la doctrina legal y cient\u00edfica, con el objeto de ofrecer una visi\u00f3n conjunta de las infracciones simples, profundizando en su naturaleza, describiendo sus tipos y aprehendiendo su alcance y signficado.  los anteriores planteamientos se han desarrollado en la siguiente estructura expositiva: en primer lugar, se delimita la figura de la infracci\u00f3n tributaria, posteriormente, se estudian las infracciones tributarias simples descritas en la ley general tributaria, para, m\u00e1s tarde, examinar las infracciones dimples de cada impuesto, as\u00ed como el procedimiento sancionador tributario. por \u00faltimo se explicitan las conclusiones y las propuestas, de entre las que cabe destacar, la necesidad de una definici\u00f3n m\u00e1s adecuada y una mejor tipificaci\u00f3n de dichas infracciones, sobre la base d euna mayor concreci\u00f3n de los comportamientos infractores, una mejor ubicaci\u00f3n sistem\u00e1tica y una dr\u00e1stica reduci\u00f3n de las remisiones normativas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Infracciones tributarias simples<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Infracciones tributarias simples <\/li>\n<li><strong>Autor:<\/strong>\u00a0  S\u00e1nchez Huete Miguel Angel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Internacional de catalunya<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 13\/12\/2001<\/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> Alonso Gonz\u00e1lez Luis Manuel<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Ferreriro lapatza Juan  jos\u00e9 <\/li>\n<li> Arias abellan m. dolores (vocal)<\/li>\n<li>Santiago Mir puig (vocal)<\/li>\n<li>Carlos Rey gonz\u00e1lez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de S\u00e1nchez Huete Miguel Angel Las infracciones tributarias en el ordenamiento espa\u00f1ol se clasifican en graves y simples. [&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":[612,797,979,40818],"tags":[46588,35533,46590,46589,46587,12084],"class_list":["post-14478","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","category-internacional-de-catalunya","tag-alonso-gonzalez-luis-manuel","tag-arias-abellan-m-dolores","tag-carlos-rey-gonzalez","tag-ferreriro-lapatza-juan-jose","tag-sanchez-huete-miguel-angel","tag-santiago-mir-puig"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/14478","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=14478"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/14478\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=14478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=14478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=14478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}