{"id":16463,"date":"2018-03-09T09:04:04","date_gmt":"2018-03-09T09:04:04","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-principio-de-capacidad-contributiva-estudio-en-italia-espana-y-argentina\/"},"modified":"2018-03-09T09:04:04","modified_gmt":"2018-03-09T09:04:04","slug":"el-principio-de-capacidad-contributiva-estudio-en-italia-espana-y-argentina","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-principio-de-capacidad-contributiva-estudio-en-italia-espana-y-argentina\/","title":{"rendered":"El principio de capacidad contributiva: estudio en italia, espa\u00f1a y argentina"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Marcos Federico Garc\u00eda Etchegoyen <\/strong><\/h2>\n<p>Cuando el principio de capacidad contributiva deja de ser el \u00fanico criterio de distribuci\u00f3n de los gastos p\u00fablicos, se plantea la necesidad de su reemplazo por otros criterios que abarquen la totalidad del fen\u00f3meno tributario.  la insuficiencia del principio de capacidad contributiva se pone de manifiesto con la utilizaci\u00f3n del tributo con fines extrafiscales preponderantes.  pero la pretendida insuficiencia del principio de capacidad contributiva parte de concebir el criterio de justicia como \u00fanico y exlcusivo en materia tributaria; y de su oposici\u00f3n en t\u00e9rminos de conflicto con la utilizaci\u00f3n del tributo con fines extrafiscales.  el principio de capacidad contributiva no es el \u00fanico criterio de justicia tributaria material, ni est\u00e1 en conflicto con la utilizaci\u00f3n del tributo con fines extrafiscales. El principio de capacidad contributiva, como criterio de justicia aut\u00f3nomo, es algo m\u00e1s que una especificaci\u00f3n de la igualdad; es un criterio orientado a la adecuaci\u00f3n de la carga tributaria a las condiciones personales y familiares del sujeto pasivo.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El principio de capacidad contributiva: estudio en italia, espa\u00f1a y argentina<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El principio de capacidad contributiva: estudio en italia, espa\u00f1a y argentina <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Marcos Federico Garc\u00eda Etchegoyen <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 18\/04\/2002<\/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>Eusebio Gonzalez Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis P\u00e9rez de ayala <\/li>\n<li>perfecto Yeora-martul ortega (vocal)<\/li>\n<li>ernesto Lejeune valcarcel (vocal)<\/li>\n<li>Jos\u00e9 Mar\u00eda Lago montero (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Marcos Federico Garc\u00eda Etchegoyen Cuando el principio de capacidad contributiva deja de ser el \u00fanico criterio de [&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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