{"id":29826,"date":"2018-03-09T09:23:08","date_gmt":"2018-03-09T09:23:08","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-contabilidad-como-prueba-en-el-procedimiento-de-inspeccion-de-los-tributos\/"},"modified":"2018-03-09T09:23:08","modified_gmt":"2018-03-09T09:23:08","slug":"la-contabilidad-como-prueba-en-el-procedimiento-de-inspeccion-de-los-tributos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-contabilidad-como-prueba-en-el-procedimiento-de-inspeccion-de-los-tributos\/","title":{"rendered":"La contabilidad como prueba en el procedimiento de inspecci\u00f3n de los tributos"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  S\u00e1nchez Guillen M. Dolores <\/strong><\/h2>\n<p>La informaci\u00f3n contable se materizaliza en un conjunto documental que debe llevarse con regularidad y claridad. Son documentos privados de procedencia unilateral, destinados a satisfacer el inter\u00e9s de terceros legitimados en su comprobaci\u00f3n o consulta.  la contabilidad regula la determinaci\u00f3n del beneficio peri\u00f3dico empresarial y es el instrumento previsto para medir la capacidad econ\u00f3mica del empresario. los impuestos que recaen sobre el beneficio empresarial refuerzan el valor probatorio de la contabilidad, al ser la estimaci\u00f3n directa, basada en la informaci\u00f3n que proporciona la contabilidad, el m\u00e9todo preferente para la determinaci\u00f3n de la base imponible.  la existencia y veracidad de los documentos contables, considerados medios de prueba tanto en las leyes procesales como en las tributarias, permite constatar, desde la comprobaci\u00f3n inicial en el procedimiento inspector hasta las \u00faltimas instancias procesales, si la aplicaci\u00f3n del tributo se desarrolla la conformidad con las leyes fiscales.  el resultado de la comprobaci\u00f3n inspectora acerca de la contabilidad se incorpora a diligencias y actas, que son documentos p\u00fablicos. Las pruebas que conforman el expediente de comprobaci\u00f3n inspectora podr\u00e1n ser utilizadas ante los \u00f3rganos administrativos que resuelvan la propuesta de liquidaci\u00f3n incorporada a las actas de inspecci\u00f3n y ante los \u00f3rganos judiciales. Lo relevante a efectos de prueba es el contenido de los documentos y su relaci\u00f3n con otros medios de prueba.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La contabilidad como prueba en el procedimiento de inspecci\u00f3n de los tributos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La contabilidad como prueba en el procedimiento de inspecci\u00f3n de los tributos <\/li>\n<li><strong>Autor:<\/strong>\u00a0  S\u00e1nchez Guillen M. Dolores <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 27\/04\/2004<\/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>Pedro Herrera Molina<\/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>  (vocal)<\/li>\n<li>  (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de S\u00e1nchez Guillen M. Dolores La informaci\u00f3n contable se materizaliza en un conjunto documental que debe llevarse con [&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":[1],"tags":[5338,39803,84151],"class_list":["post-29826","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-jose-luis-perez-de-ayala-lopez-de-ayala","tag-pedro-herrera-molina","tag-sanchez-guillen-m-dolores"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/29826","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=29826"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/29826\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=29826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=29826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=29826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}