{"id":155309,"date":"2026-01-12T17:18:57","date_gmt":"2026-01-12T17:18:57","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-economico-de-los-impuestos-sobre-consumos-especificos\/"},"modified":"2026-01-12T17:18:57","modified_gmt":"2026-01-12T17:18:57","slug":"analisis-economico-de-los-impuestos-sobre-consumos-especificos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/analisis-economico-de-los-impuestos-sobre-consumos-especificos\/","title":{"rendered":"Analisis economico de los impuestos sobre consumos especificos."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Valentin Edo Hernandez <\/strong><\/h2>\n<p>En esta investigacion se trata de analizar la capacidad de los impuestos sobre consumos especificos, para contribuir al logro de las diferentes finalidades de los sistemas tributarios. El analisis consiste basicamente en seleccionar los impuestos existentes en espa\u00f1a en un determinado a\u00f1o, dise\u00f1ar un modelo economico que permitiera conocer sus efectos en relacion con los principales objetivos del sistema tributario, medir la sensibilidad del modelo ante variaciones en los tipos de gravamen y generalizar algunas conclusiones para el conjunto de impuestos sobre consumos especificos. Se han analizado los efectos de los impuestos especiales y de la renta fiscal del monopolio de petroleos en espa\u00f1a, en 1986, desde la triple perspectiva de la recaudacion y de su contribucion a la equidad y eficiencia del sistema. En sintesis, se ha demostrado que estos impuestos, aunque no obtienen tantos ingresos como los grandes impuestos recaudadores, como los impuestos sobre la renta personal o generales sobre el consumo, su recaudacion es considerable, igualandose practicamente con el impuesto de sociedades y superando a otros impuestos como los que se establecen sobre el patrimonio y sucesiones. Sus efectos sobre la distribucion de la renta no son tan negativos como los seria un impuesto proporcional sobre el consumo. Y, en relacion con la eficiencia, el exceso de gravamen no es muy elevado. No obstante, cuando existen efectos externos negativos podrian reducir el exceso de gravamen del sistema.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Analisis economico de los impuestos sobre consumos especificos.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Analisis economico de los impuestos sobre consumos especificos. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Valentin Edo Hernandez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1991<\/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>Emilio Albi Iba\u00f1ez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Enrique Fuentes Quintana <\/li>\n<li>Victorio Valle S\u00e1nchez (vocal)<\/li>\n<li> Lozano Irueste Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<li>Francisco Utrera Mora (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Valentin Edo Hernandez En esta investigacion se trata de analizar la capacidad de los impuestos sobre consumos [&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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