{"id":17259,"date":"2002-06-06T00:00:00","date_gmt":"2002-06-06T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-iva-en-la-union-europea-analisis-comparado-de-los-principales-obstaculos-para-la-plena-armonizacion-y-la-convergencia-real-alcanzada\/"},"modified":"2002-06-06T00:00:00","modified_gmt":"2002-06-06T00:00:00","slug":"el-iva-en-la-union-europea-analisis-comparado-de-los-principales-obstaculos-para-la-plena-armonizacion-y-la-convergencia-real-alcanzada","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-iva-en-la-union-europea-analisis-comparado-de-los-principales-obstaculos-para-la-plena-armonizacion-y-la-convergencia-real-alcanzada\/","title":{"rendered":"El iva en la uni\u00f3n europea: an\u00e1lisis comparado de los principales obst\u00e1culos para la plena armonizaci\u00f3n y la convergencia real alcanzada"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Roberto Rodr\u00edguez Arraes <\/strong><\/h2>\n<p>La tesis trata del proceso armonizador del iva. A partir de dos enfoques, uno te\u00f3rico descriptivo en el que se hace un palalismo entre la integraci\u00f3n europea y la armonizaci\u00f3n del iva en el intento de demostrar la realidad. seguida y a seguir por las instancias comunitarias y, otro, emp\u00edrico, en el que intentamos confirmar las conclusiones obtenidas en el an\u00e1lisis te\u00f3rico.  como conclusi\u00f3n final, sostenemos que el proceso de armonizaci\u00f3n de las bases y tipos impositivos del iva ha llegado a su l\u00edmite. En el corto o medio plazo este proceso estar\u00e1 dirigido a la mejora en el control f\u00edscal y reducci\u00f3n del nivel de fraude existente en el interior de la comunidad.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El iva en la uni\u00f3n europea: an\u00e1lisis comparado de los principales obst\u00e1culos para la plena armonizaci\u00f3n y la convergencia real alcanzada<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El iva en la uni\u00f3n europea: an\u00e1lisis comparado de los principales obst\u00e1culos para la plena armonizaci\u00f3n y la convergencia real alcanzada <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Roberto Rodr\u00edguez Arraes <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Aut\u00f3noma de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 06\/06\/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>Dolores D\u00edaz Men\u00e9ndez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Corona mart\u00edn Rafael Mar\u00eda <\/li>\n<li>Juan  Francisco Corona ram\u00f3n (vocal)<\/li>\n<li>Juan  Emilio Iranzo mart\u00edn (vocal)<\/li>\n<li>Francisco Pedraia chaparro (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Roberto Rodr\u00edguez Arraes La tesis trata del proceso armonizador del iva. A partir de dos enfoques, uno [&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":[82,6837,6838],"tags":[54110,54109,54111,5066,21560,54108],"class_list":["post-17259","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-politica-fiscal-y-deuda-publica","category-politica-fiscal-y-hacienda-publica-nacionales","tag-corona-martin-rafael-maria","tag-dolores-diaz-menendez","tag-francisco-pedraia-chaparro","tag-juan-emilio-iranzo-martin","tag-juan-francisco-corona-ramon","tag-roberto-rodriguez-arraes"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/17259","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=17259"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/17259\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=17259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=17259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=17259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}