{"id":56502,"date":"2007-09-01T00:00:00","date_gmt":"2007-09-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-tutela-tributaria-del-medio-ambiente\/"},"modified":"2007-09-01T00:00:00","modified_gmt":"2007-09-01T00:00:00","slug":"la-tutela-tributaria-del-medio-ambiente","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-fiscal\/la-tutela-tributaria-del-medio-ambiente\/","title":{"rendered":"La tutela tributaria del medio ambiente"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mirlo Matias De La Cruz <\/strong><\/h2>\n<p>1.\tLos art\u00edculos 45 y 31 de la constituci\u00f3n proponen el cauce legal para la implantaci\u00f3n de impuestos medioambientales, estos son distintos de los impuestos gen\u00e9ricos porque tienen un car\u00e1cter finalista, est\u00e1n afectados por la temporalidad, y regularmente el monto de la recaudaci\u00f3n es destinada para los criterios o fines para los que han sido creados.  2.\tLa aplicaci\u00f3n del impuesto es con car\u00e1cter de deber p\u00fablico, pero relativizado; este deber de sujeci\u00f3n se encamina a trav\u00e9s de cauces legales que permite el ordenamiento jur\u00eddico.  3.\tEl deber constitucional de contribuir al sostenimiento de los gastos p\u00fablicos, conocido abreviadamente como \u00abel deber de contribuir\u00bb, est\u00e1 definido por el tribunal constitucional en que dicho deber despliega sus efectos jur\u00eddicos no solo en relaci\u00f3n con la actividad administrativa de detracci\u00f3n de las econom\u00edas particulares, sino tambi\u00e9n toma en cuenta los fines no estrictamente recaudatorios.  4.\tEl sistema tributario que refiere el art\u00edculo 31 de la constituci\u00f3n, puede definirse como \u00absistema impositivo\u00bb, dada la diversidad de las categor\u00edas tributarias. El deber de contribuir se impone para la protecci\u00f3n de un inter\u00e9s enteramente objetivo, y \u00e9s la conservaci\u00f3n del estado y el alcanza de los fines constitucionales, cosa que no puede realizarse sin los tributos. 5.\t El \u00abdeber de contribuir\u00bb es una manifestaci\u00f3n del principio de solidaridad que subyace en los valores del ordenamiento constitucional. \u00abEl deber de contribuir\u00bb, forma parte del orden de valores constitucionales y surge para desarrollar una labor de equilibrio entre los distintos intereses y correlativos deberes que se deducen de la carta magna. 6.\tEl tributo es una instituci\u00f3n jur\u00eddica implementada y matizada por el ordenamiento en funci\u00f3n de fines y de objetivos constitucionales. Siendo el tributo una de las opciones mejor aplicables en la protecci\u00f3n medioambiental, el cariz extrafiscal es perfectamente delimitable para alcanzar los fines constitucionales.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La tutela tributaria del medio ambiente<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La tutela tributaria del medio ambiente <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mirlo Matias De La Cruz <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 09\/01\/2007<\/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>Mar\u00eda  De Los Angeles Guervos Maillo<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mar\u00eda no Abad fern\u00e1ndez <\/li>\n<li>Javier Perez arraiz (vocal)<\/li>\n<li>perfecto Yebra martul ortega (vocal)<\/li>\n<li>angela Figueruelo burrieza (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mirlo Matias De La Cruz 1. Los art\u00edculos 45 y 31 de la constituci\u00f3n proponen el cauce [&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":[797,9386],"tags":[38156,103437,103429,39804,124811,24911],"class_list":["post-56502","post","type-post","status-publish","format-standard","hentry","category-derecho-fiscal","category-salamanca","tag-angela-figueruelo-burrieza","tag-javier-perez-arraiz","tag-maria-de-los-angeles-guervos-maillo","tag-maria-no-abad-fernandez","tag-mirlo-matias-de-la-cruz","tag-perfecto-yebra-martul-ortega"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/56502","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=56502"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/56502\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=56502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=56502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=56502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}