{"id":56893,"date":"2007-02-02T00:00:00","date_gmt":"2007-02-02T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-regimen-tributario-aplicado-a-la-actividad-aseguradora-de-colombia\/"},"modified":"2007-02-02T00:00:00","modified_gmt":"2007-02-02T00:00:00","slug":"el-regimen-tributario-aplicado-a-la-actividad-aseguradora-de-colombia","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-civil\/el-regimen-tributario-aplicado-a-la-actividad-aseguradora-de-colombia\/","title":{"rendered":"El r\u00e9gimen tributario aplicado a la actividad aseguradora de colombia"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Sofia Regueros De Ladron  De Guevara <\/strong><\/h2>\n<p>El tema de tesis obedece a que la actividad aseguradora en colombia moviliza un alto porcentaje de los recursos econ\u00f3micos de la naci\u00f3n, lo que hace que se convierta en una fuente de ingresos para la econom\u00eda del pa\u00eds y por ende del fisco, al ser gravada mediante el poder impositivo del estado. El derecho tributario y el derecho de seguros, tienen entonces una dualidad importante, que ha sido poco analizada y estudiada por los doctrinantes y la jurisprudencia en colombia, dejando as\u00ed una amplia gama de tem\u00e1ticas para analizar que pueden ser de gran utilidad para la academia y adem\u00e1s para la hacienda p\u00fablica colombiana y la actividad aseguradora en general.  dicha necesidad deviene:  1. De las implicaciones econ\u00f3micas que tiene el sistema asegurador en colombia. 2. De la falta de un sistema tributario que reconozca las diferencias de la actividad aseguradora y la grave de distinta forma que las dem\u00e1s actividades econ\u00f3micas. 3. De la falta de comprensi\u00f3n de la actividad aseguradora en colombia y su relaci\u00f3n con el sistema tributario. 4. De las consecuencias que surgen para el desarrollo de la actividad aseguradora, por el hecho de no tener un r\u00e9gimen tributario distinto.  las diversas perspectivas se trataran y expondr\u00e1n desde la \u00f3ptica constitucional, legal, jurisprudencial y doctrinal de la actividad aseguradora e impositiva, junto a un an\u00e1lisis de derecho comparado entre el sistema espa\u00f1ol y colombiano, sin que ello impida la remisi\u00f3n a otros sistemas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El r\u00e9gimen tributario aplicado a la actividad aseguradora de colombia<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El r\u00e9gimen tributario aplicado a la actividad aseguradora de colombia <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Sofia Regueros De Ladron  De Guevara <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 02\/02\/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>Eusebio Gonzalez Garcia<\/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>rosa Mar\u00eda Alfonso galan (vocal)<\/li>\n<li>Francisco Jos\u00e9 Ca\u00f1al Garc\u00eda (vocal)<\/li>\n<li>Javier Perez arraiz (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Sofia Regueros De Ladron De Guevara El tema de tesis obedece a que la actividad aseguradora en [&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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