{"id":18447,"date":"2018-03-09T09:06:59","date_gmt":"2018-03-09T09:06:59","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-administracion-tributarias-en-un-contexto-federal-el-caso-espanol\/"},"modified":"2018-03-09T09:06:59","modified_gmt":"2018-03-09T09:06:59","slug":"la-administracion-tributarias-en-un-contexto-federal-el-caso-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-administracion-tributarias-en-un-contexto-federal-el-caso-espanol\/","title":{"rendered":"La administraci\u00f3n tributarias en un contexto federal. el caso espa\u00f1ol"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Alejandro Esteller Mor\u00e9 <\/strong><\/h2>\n<p>El objetivo de la tesis es analizar las peculiaridades de la organizaci\u00f3n institucional de la administraci\u00f3n tributaria a un contexto federal. Para ello, en una primera parte de la tesis, se establecen cu\u00e1les deber\u00edan ser los criterios de organizaci\u00f3n institucional en un sistema federal. En una segunda parte, estos son aplicados al caso espa\u00f1ol, mediante un an\u00e1lisis te\u00f3rico de evasi\u00f3n fiscal y un an\u00e1lisis emp\u00edrico de eficiencia t\u00e9cnica. los resultados obtenidos apuntan en la conveniencia de integrar los procesos de administraci\u00f3n. En cambio, queda la duda de qu\u00e9 nivel o bien descentralizado o a un solo nivel. La tesis identifica claramente las ventajas de una y otra alternativa.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La administraci\u00f3n tributarias en un contexto federal. el caso espa\u00f1ol<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La administraci\u00f3n tributarias en un contexto federal. el caso espa\u00f1ol <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Alejandro Esteller Mor\u00e9 <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 15\/07\/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>Antoni Castells Oliveres<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: alejandro Pedr\u00f3s abell\u00f3 <\/li>\n<li>Juan  Jos\u00e9 Rubio guerrero (vocal)<\/li>\n<li>Francisco Pedraja cahaparro (vocal)<\/li>\n<li>antoni Zabalza mart\u00ed (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Alejandro Esteller Mor\u00e9 El objetivo de la tesis es analizar las peculiaridades de la organizaci\u00f3n institucional de 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