{"id":22676,"date":"2018-03-09T09:12:56","date_gmt":"2018-03-09T09:12:56","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-tributacion-sobre-la-renta-en-espana-la-aplicacion-de-un-modelo-de-la-exigencia-de-sistema-tributario\/"},"modified":"2018-03-09T09:12:56","modified_gmt":"2018-03-09T09:12:56","slug":"la-tributacion-sobre-la-renta-en-espana-la-aplicacion-de-un-modelo-de-la-exigencia-de-sistema-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-tributacion-sobre-la-renta-en-espana-la-aplicacion-de-un-modelo-de-la-exigencia-de-sistema-tributario\/","title":{"rendered":"La tributaci\u00f3n sobre la renta en espa\u00f1a: la aplicaci\u00f3n de un modelo de la exigencia de sistema tributario"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Felipe Romero Garc\u00eda <\/strong><\/h2>\n<p>Constituye el objeto de la tesis, la juridificaci\u00f3n del valor \u00absistema tributario\u00bb y de las exigencias de la cualidad sistema (significativamente, la sistematicidad y coordinaci\u00f3n impositiva), al objeto de poner de manifiesto que constituyen ingredientes inexcusables del contenido de los principios constitucionales tributarios y, por tanto, habr\u00e1n de ser tenidos en cuenta en el juicio de constitucionalidad, pues sin sistema (y, por tanto, sin los requerimiento de dicho valor) no puede darse cumplimiento a las exigencias derivadas de dichos principios. De ah\u00ed que, previamente, se haya abordado en el trabajo el concepto de sistema tributario, a trav\u00e9s de sus notas configuradoras y los elementos que lo integran. Siguiendo como m\u00e9todo de an\u00e1lisis la teor\u00eda de sistemas, constatado que dentro del sistema existen subsistemas, se procede a aplicar un modelo de estudio, basado en la visi\u00f3n sistem\u00e1tica, de la imposici\u00f3n sobre la renta.  Se analizan las principales conexiones entre el irpf y el impuesto sobre sociedades, en concreto las que tienen lugar a trav\u00e9s de remisiones normativas (como t\u00e9cnica jur\u00eddica al servicio de la coordinaci\u00f3n impositiva) y la integraci\u00f3n de ambos impuestos, poniendo de manifiesto lo que sistematiza o lo que, por el contrario, dificulta la mejor realizaci\u00f3n del sistema.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La tributaci\u00f3n sobre la renta en espa\u00f1a: la aplicaci\u00f3n de un modelo de la exigencia de sistema tributario<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La tributaci\u00f3n sobre la renta en espa\u00f1a: la aplicaci\u00f3n de un modelo de la exigencia de sistema tributario <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Felipe Romero Garc\u00eda <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 C\u00e1diz<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 25\/04\/2003<\/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>Francisco Escribano Lopez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: fernando P\u00e9rez royo <\/li>\n<li>Juan  Jos\u00e9 Bayona de perogordo (vocal)<\/li>\n<li>adriano Di pietro (vocal)<\/li>\n<li>Mar\u00eda teresa Soler roch (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Felipe Romero Garc\u00eda Constituye el objeto de la tesis, la juridificaci\u00f3n del valor \u00absistema tributario\u00bb y 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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