{"id":41226,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-extrafiscalidad-y-los-principios-de-justicia-tributaria\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"la-extrafiscalidad-y-los-principios-de-justicia-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-extrafiscalidad-y-los-principios-de-justicia-tributaria\/","title":{"rendered":"La extrafiscalidad y los principios de justicia tributaria."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Joxe Mari Aizega Zubillaga <\/strong><\/h2>\n<p>La constitucionalizaci\u00f3n de los fines que los poderes p\u00fablicos pueden y en ocasiones hasta deben perseguir leg\u00edtima el uso extrafiscal del tributo. La extrafiscalidad se produce cuando se utiliza el tributo para perseguir fines no recaudatorios e implica el apartamiento de las caracter\u00f3ctocas configuradoras tradicionales del concepto de tributo.  la utilizaci\u00f3n extrafiscal del tributo supone el apartamiento de los principios tradicionales de justicia tributaria. los principios de generalidad, capacidad econ\u00f3mica e igualdad tributaria son excepcionados en atenci\u00f3n a la finalidad extrafiscal persguida. El principio de capacidad econ\u00f3mica, considerado como el fundamento, medida y limite del tributo, es el principio tributario m\u00e1s directamente afectado por el uso extrafiscal de tributo.  en la actualidad no existen l\u00edmiten la extrafiscalidad, al no haber sido explicitados ni por la doctrina ni por el tribunal constitucional. El principio de proporcionalidad obliga en el ambito tributario a justificar la excepci\u00f3n de los principios de capacidad econ\u00f3mica e igualdad que resulte de cada norma extrafiscal. Deber\u00e1n analizarse la idoneidad, necesariedad y proporcionalidad en sentido estricto. Estos criterios deberian ser positivizados y utilizados por el tc al evaluar la legitimidad de las medidas tributarias extrafiscales.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La extrafiscalidad y los principios de justicia tributaria.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La extrafiscalidad y los principios de justicia tributaria. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Joxe Mari Aizega Zubillaga <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1999<\/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 Lejeune Valcarcel<\/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>Manuel Beldarrain garin (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 Joxe Mari Aizega Zubillaga La constitucionalizaci\u00f3n de los fines que los poderes p\u00fablicos pueden y en ocasiones [&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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