{"id":6771,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/la-imposicion-extraordinaria-de-guerra-en-espana\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"la-imposicion-extraordinaria-de-guerra-en-espana","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/historia\/la-imposicion-extraordinaria-de-guerra-en-espana\/","title":{"rendered":"La imposicion extraordinaria de guerra en espa\u00f1a."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda  Angeles Balibrea Gil <\/strong><\/h2>\n<p>La imposicion extraordinaria de guerra es una de las formas recomendadas por los economistas contemporaneos para financiar los gastos extraordinarios que se producen con ocasion o como consecuencia de una guerra. Este estudio abarca las 3 epocas en que tuvo algun protagonismo el impuesto en espa\u00f1a.  en el capitulo i se describe la evolucion del impuesto extraordinario de guerra en el marco de la guerra de la independencia contra los franceses de 1808 a 1813 que se configura como impuesto sobre la renta de las fincas, comercios e industrias, precursor del actual impuesto sobre la renta actual. Este impuesto de cuota fue un fracaso de recaudacion y se sustituyo por un impuesto de cupo menos progresivo.  en el capitulo ii se analiza el proyecto de impuesto directo sobre los beneficios extraordinarios de sociedades y particulares que presento santiago albo en 1916 y al que se opusieron los grupos de presion mas importantes del pais hasta que lograron su completa retirada. Por ultimo en el capitulo iii se estudia la misma contribucion sobre beneficios extraordinarios que se implanto en plena guerra civil en las dos zonas republicanas y nacional, y luego el restablecimiento de esta en la postguerra espa\u00f1ola.  el balance final de este impuesto extraordinario es siempre el mismo en cualquier epoca; los representantes de las clases privilegiadas, que son los sujetos pasivos de este impuesto, pocos pero con poder, se oponen siempre a su establecimiento, no por razones ideologicas, sino crematisticas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La imposicion extraordinaria de guerra en espa\u00f1a.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La imposicion extraordinaria de guerra en espa\u00f1a. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda  Angeles Balibrea Gil <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1995<\/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>Lucas Beltran Florez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Carlos Calleja Xifre <\/li>\n<li>Francisco Cabrillo Rodriguez (vocal)<\/li>\n<li>Julio Banacloche Perez (vocal)<\/li>\n<li>Ambrosio Sempere Flores (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Angeles Balibrea Gil La imposicion extraordinaria de guerra es una de las formas recomendadas por los 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