{"id":59270,"date":"2018-03-09T22:47:06","date_gmt":"2018-03-09T22:47:06","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/las-nuevas-tecnologa%c2%adas-en-el-ambito-tributario-del-comercio-a-la-gestion-tributaria-electronica\/"},"modified":"2018-03-09T22:47:06","modified_gmt":"2018-03-09T22:47:06","slug":"las-nuevas-tecnologa%c2%adas-en-el-ambito-tributario-del-comercio-a-la-gestion-tributaria-electronica","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/las-nuevas-tecnologa%c2%adas-en-el-ambito-tributario-del-comercio-a-la-gestion-tributaria-electronica\/","title":{"rendered":"Las nuevas tecnolog\u00edas en el \u00e1mbito tributario. del comercio a la gesti\u00f3n tributaria electr\u00f3nica"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Ruiz Gonz\u00e1lez M\u00aa Del Prado <\/strong><\/h2>\n<p>Las nuevas tics , aplicadas al comercio de bienes y servicios, han supuesto una verdadera revoluci\u00f3n con respecto a las formas tradicionales de tr\u00e1fico mercantil que podemos concretar en, al menos, cuatro elementos que caracterizan, en mayor o menor medida, esta nueva forma de llevar a cabo las transacciones econ\u00f3micas: deslocalizaci\u00f3n de la actividad econ\u00f3mica; anonimato; desintermediaci\u00f3n; y desmaterializaci\u00f3n de productos. La conjunci\u00f3n de estas cuatro caracter\u00edsticas tiene importantes consecuencias en el campo tributario, sobre todo, cuando intervienen operadores ubicados en jurisdicciones fiscales distintas, circunstancia esta muy habitual en un escenario de comercio electr\u00f3nico a trav\u00e9s de intemet: problemas de identificaci\u00f3n y localizaci\u00f3n efectiva de los jujetos intervinientes y de los hechos imponibles; problemas de calificaci\u00f3n d las rentas; problemas para la determinaci\u00f3n y control de los precios de trnasferencia; y problemas de control efectivo de la transacciones. Todos estos problemas pueden reconducirse a uno s\u00f3lo: la p\u00e9rdida de recaudaci\u00f3n que puede implicar el uso de las nuevas tecnolog\u00edas en el \u00e1mbito tributario. En el trabajo se aborda el concepto y significado del comercio electr\u00f3nico, como elemento determinante de las transacciones econ\u00f3micas virtuales vinculadas estrecfhamente al fen\u00f3meno de la globalizacl\u00f3n. Se estudian las diferentes estructurales de este tipo de comercio respecto a los diferentes equemas de intercambios comerciales tradicionales. Se desarrollan y caracterizan las diferentes modalidades de comercio electr\u00f3nico y los modelos de negocio en las transacciones econ\u00f3micas. As\u00ed mismo, se hace un exhaustivo an\u00e1lisis econ\u00f3mico-estructural de las transacciones econ\u00f3micas electr\u00f3nicas, tanto a nivel mundial como europeo y nacional. Tras una amplia revisi\u00f3n del significado estructural de las transacciones econ\u00f3micas electr\u00f3nicas, el trabajo aborda las implicaciones fiscales de este tipo de transacciones,<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Las nuevas tecnolog\u00edas en el \u00e1mbito tributario. del comercio a la gesti\u00f3n tributaria electr\u00f3nica<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Las nuevas tecnolog\u00edas en el \u00e1mbito tributario. del comercio a la gesti\u00f3n tributaria electr\u00f3nica <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Ruiz Gonz\u00e1lez M\u00aa Del Prado <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Castilla-la mancha<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 22\/06\/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>Juan  Jose Rubio Guerrero<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: alfredo Iglesias su\u00e1rez <\/li>\n<li>Juan  Francisco Corona ram\u00f3n (vocal)<\/li>\n<li> Rodr\u00edguez ondarza Jos\u00e9 Antonio (vocal)<\/li>\n<li> Arrieta mart\u00ednez de pis\u00f3n Juan (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ruiz Gonz\u00e1lez M\u00aa Del Prado Las nuevas tics , aplicadas al comercio de bienes y servicios, han 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