{"id":31171,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-impuesto-sobre-actividades-economicas-valoracion-economica-y-contrastacion-de-la-hipotesis-de-competencia-fiscal\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"el-impuesto-sobre-actividades-economicas-valoracion-economica-y-contrastacion-de-la-hipotesis-de-competencia-fiscal","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-impuesto-sobre-actividades-economicas-valoracion-economica-y-contrastacion-de-la-hipotesis-de-competencia-fiscal\/","title":{"rendered":"El impuesto sobre actividades economicas: valoracion economica y contrastacion de la hipotesis de competencia fiscal."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Carmen Trueba Cortes <\/strong><\/h2>\n<p>El objetivo del trabajo es realizar una valoracion economica exhaustiva del impuesto de actividades economicas (iae), poniendo el enfasis en uno de sus aspectos mas relevantes y debatidos: la posibilidad de que los municipios utilicen la tributacion municipal con el fin de atraer la actividad economica nueva o la procedente de otras jurisdicciones. Para ello dividimos el trabajo en cuatro capitulos:  en el primero realizamos un repaso cronologico de la imposicion sobre negocios en espa\u00f1a, desde el servicio ordinario y extraordinario y su quince al millar hasta el iae. Ademas, realizamos un analisis de la imposicion sobre negocio en otros paises de nuestro entorno.  en el segundo capitulo realizamos una valoracion economica del iae desde el punto de vista de los principios de equidad, eficiencia, simplicidad y suficiencia.  los dos ultimos capitulos nos llevan a la contrastacion de la hipotesis de competencia fiscal. El tercero a traves del repaso de la literatura empirica y el ultimo a traves de la aplicacion de la hipotesis a los municipios de zaragoza.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El impuesto sobre actividades economicas: valoracion economica y contrastacion de la hipotesis de competencia fiscal.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El impuesto sobre actividades economicas: valoracion economica y contrastacion de la hipotesis de competencia fiscal. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Carmen Trueba Cortes <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1997<\/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>Julio Lopez Laborda<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Emilio Albi Iba\u00f1ez <\/li>\n<li>Joaqu\u00edn Sol\u00e9 Vilanova (vocal)<\/li>\n<li>Eduardo Bandres Moline (vocal)<\/li>\n<li>N\u00faria Bosch I Roca (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Carmen Trueba Cortes El objetivo del trabajo es realizar una valoracion economica exhaustiva del impuesto de actividades [&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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