{"id":27646,"date":"2018-03-09T09:20:00","date_gmt":"2018-03-09T09:20:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-principio-de-reserva-de-ley-en-materia-tributaria-en-espana-y-mexico\/"},"modified":"2018-03-09T09:20:00","modified_gmt":"2018-03-09T09:20:00","slug":"el-principio-de-reserva-de-ley-en-materia-tributaria-en-espana-y-mexico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/salamanca\/el-principio-de-reserva-de-ley-en-materia-tributaria-en-espana-y-mexico\/","title":{"rendered":"El principio de reserva de ley en materia tributaria en espa\u00f1a y m\u00e9xico"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Sitlali Torruco Salcedo <\/strong><\/h2>\n<p>La importancia de realizar una investigaci\u00f3n sobre el principio de reserva de ley en materia tributaria es la creciente proliferaci\u00f3n de disposiciones administrativas encaminadas a regular algunos de los elementos esenciales de las contribuciones y la eminente flexibilizaci\u00f3n de los principios constitucionales en aras de la r\u00e1pida creaci\u00f3n y regulaci\u00f3n de dichos instituto. Ejemplo claro son las recientes sentencias de la suprema corte de justicia de la naci\u00f3n de mexico, en las que, por un lado, se declara constitucional la facultad otorgada por el legislador ordinario -art.39 fracci\u00f3n i cff- al ejecutivo federal para conceder mediante disposiciones de car\u00e1cter general cualquier tipo de beneficios y minoraciones tributarios sin se\u00f1alarle l\u00edmite ni directriz alguno; y por el otro, se acepta una nueva categor\u00eda de normas jur\u00eddicas denominada reglas generales administrativas, que son emitidas por autoridades fiscales, distintas del presidente de la rep\u00fablica -\u00fanico titular de la potestad reglamentaria-, con base en el art.33 g) cff y generalmente en la pr\u00e1ctica se encargan de disciplinar alguno de los elementos esenciales de las contribuciones, transgrediendo a todas luces la reserva de ley estipulada en el art. 31 fracci\u00f3n iv de nuestra carta magna.  con miras a dar soluci\u00f3n a dichos problemas, las principales aportaciones de nuestra tesis doctoral son: 1. Subrayar la importancia del principio de reserva de ley como coadyuvante en el enlace de otros principios constitucionales,como la seguridad jur\u00eddica, la igualdad y la capacidad contributiva; 2. Establecer la principales caracter\u00edsticas y alcances de cada uno de las fuentes del derecho en relaci\u00f3n con la materia tributaria reservada a la ley; 3. Se\u00f1alar los l\u00edmites que debe respetar tanto el legislador ordinario como la administraci\u00f3n al tratar de compaginar la reserva de ley con otros principios-autonom\u00eda-; 4. Indicar la importancia de que todos los elementos es<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El principio de reserva de ley en materia tributaria en espa\u00f1a y m\u00e9xico<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El principio de reserva de ley en materia tributaria en espa\u00f1a y m\u00e9xico <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Sitlali Torruco Salcedo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 15\/12\/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>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 l\u00f3pez de ayala <\/li>\n<li>clemente Checa gonz\u00e1lez (vocal)<\/li>\n<li>Mar\u00eda no Abad fern\u00e1ndez (vocal)<\/li>\n<li>c\u00e9sar Garc\u00eda novoa (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Sitlali Torruco Salcedo La importancia de realizar una investigaci\u00f3n sobre el principio de reserva de ley en [&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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