{"id":34359,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/concepto-y-estructura-de-la-deuda-tributaria\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"concepto-y-estructura-de-la-deuda-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/concepto-y-estructura-de-la-deuda-tributaria\/","title":{"rendered":"Concepto y estructura de la deuda tributaria."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Gorospe Oviedo Juan  Ignacio <\/strong><\/h2>\n<p>Esta tesis constituye una investigaci\u00f3n de la deuda tributaria como contenido de la obligaci\u00f3n de dar una suma de dinero a t\u00edtulo de tributo, esto es, la deuda tributaria pecuniaria. Distinguimos, en este punto, la deuda tributaria principal de la deuda tributaria adicional, se\u00f1alando las caracter\u00edsticas que diferencian ambas partes de este instituto. Decimos instituto porque como instituto jur\u00eddico ha de concebirse la deuda tributaria, sin perjuicio de que existan tantas deudas tributarias como liquidaciones o autoliquidaciones, sobre un mismo tributo, se sucedan en los procedimientos de gesti\u00f3n y revisi\u00f3n.  dentro de la deuda tributaria pecuniaria principal, analizamos las retenciones, ingresos a cuenta y pagos fraccionados como nuevos elementos constitutivos de la deuda, y su relaci\u00f3n con la cuota. Incluimos tambi\u00e9n, en este punto, los recargos legales sobre las bases o las cuotas que, junto a las anteriores prestaciones componen la estructura b\u00e1sica de la deuda. En cuanto a la deuda tributaria adicional, se aborda el estudio de los elementos accesorios de la deuda tributaria. Sus diversos componentes se encaminan a la correcta satisfacci\u00f3n del cr\u00e9dito tributario, siendo garantes del cumplimiento en tiempo y forma de la deuda tributaria principal en orden a la consecuci\u00f3n del ideal de justicia tributaria preconizado por nuestra carta magna.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Concepto y estructura de la deuda tributaria.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Concepto y estructura de la deuda tributaria. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Gorospe Oviedo Juan  Ignacio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1998<\/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>Jos\u00e9 Luis P\u00e9rez De Ayala L\u00f3pez De Ayala<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Ramon Falcon Tella <\/li>\n<li>Eugenio Simon Acosta (vocal)<\/li>\n<li>Jos\u00e9 Juan Ferreiro Lapatza (vocal)<\/li>\n<li>Antonio Cayon Gallardo (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Gorospe Oviedo Juan Ignacio Esta tesis constituye una investigaci\u00f3n de la deuda tributaria como contenido de la [&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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