{"id":33036,"date":"2018-03-09T09:29:58","date_gmt":"2018-03-09T09:29:58","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/las-desigualdades-tributarias-su-presencia-en-la-imposicion-de-las-personas-fisicas\/"},"modified":"2018-03-09T09:29:58","modified_gmt":"2018-03-09T09:29:58","slug":"las-desigualdades-tributarias-su-presencia-en-la-imposicion-de-las-personas-fisicas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/las-desigualdades-tributarias-su-presencia-en-la-imposicion-de-las-personas-fisicas\/","title":{"rendered":"Las desigualdades tributarias. su presencia en la imposicion de las personas fisicas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mercedes Nu\u00f1ez Gra\u00f1on <\/strong><\/h2>\n<p>Se ha realizado un an\u00e1lisis de determinadas desigualdades tributarias existentes en nuestro ordenamiento positivo en relaci\u00f3n con la imposici\u00f3n de las personas f\u00edsicas desde 3 perspectivas: residencia, situaci\u00f3n familiar y el ejercicio de actividades econ\u00f3micas. Para manifestar la existencia de las mismas, se ha partido del estudio del principio de igualdad proclamado en la constituci\u00f3n espa\u00f1ola centr\u00e1ndonos en la doctrina sustentada por el tribunal constitucional y el tribunal de justicia de las comunidades europeas. En relaci\u00f3n con la residencia se ha puesto de manifiesto la diferencia de trato entre residentes y no residentes destacando las peculiaridades aplicables a los residentes en un estado miembro de la ue as\u00ed como seg\u00fan que sujeto resida en territorio foral o com\u00fan. En relaci\u00f3n con la situaci\u00f3n familiar se analizan las diferencias que la normativa reguladora del irpf e isd introduce en base a la situaci\u00f3n personal y familiar del sujeto pasivo. Por \u00faltimo, el cuarto cap\u00edtulo analiza el tratamiento previsto para los empresarios individuales a los que ser\u00e1 aplicable un r\u00e9gimen de determinaci\u00f3n objetiva en el irpf y en el iva as\u00ed como una serie de exenciones en relaci\u00f3n con el patrimonio empresarial en el ip e isd.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Las desigualdades tributarias. su presencia en la imposicion de las personas fisicas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Las desigualdades tributarias. su presencia en la imposicion de las personas fisicas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mercedes Nu\u00f1ez Gra\u00f1on <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alicante<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 19\/09\/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>Ernesto Gonz\u00e1lez Carrera<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Fernando Cervera  torrej\u00f3n <\/li>\n<li>gaspar de la Pe\u00f1a velasco (vocal)<\/li>\n<li>Francisco Escribano lopez (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 Mercedes Nu\u00f1ez Gra\u00f1on Se ha realizado un an\u00e1lisis de determinadas desigualdades tributarias existentes en nuestro ordenamiento positivo [&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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