{"id":69018,"date":"2004-05-07T00:00:00","date_gmt":"2004-05-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-incidencia-de-los-tributos-cedidos-a-las-comunidades-autonomas-aexiste-exportacion-de-la-carga-fiscal\/"},"modified":"2004-05-07T00:00:00","modified_gmt":"2004-05-07T00:00:00","slug":"la-incidencia-de-los-tributos-cedidos-a-las-comunidades-autonomas-aexiste-exportacion-de-la-carga-fiscal","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/malaga\/la-incidencia-de-los-tributos-cedidos-a-las-comunidades-autonomas-aexiste-exportacion-de-la-carga-fiscal\/","title":{"rendered":"La incidencia de los tributos cedidos a las comunidades aut\u00f3nomas. \u00c2\u00bfexiste exportaci\u00f3n de la carga fiscal?"},"content":{"rendered":"<h2>Tesis doctoral de <strong> David Pati\u00f1o Rodr\u00edguez <\/strong><\/h2>\n<p>En el trabajo tras analizar los diferentes sistemas de financiaci\u00f3n auton\u00f3mica que han existido y la regulaci\u00f3n de los ingresos de origen tributario de las comunidades aut\u00f3nomas se procede al estudio de la incidencia impositiva para proponer una serie de hip\u00f3tesis de incidencia de los tributos cedidos en el sistema de financiaci\u00f3n de las comunidades aut\u00f3nomas vigente en la actualidad. Propuestas las hip\u00f3tesis se procede al c\u00e1lculo de la incidencia impositiva de los tributos cedidos y se compara tal estimaci\u00f3n con las cifras efectivas de recaudaci\u00f3n. Estos c\u00e1lculos se realizan para el a\u00f1o 1999.  el resultado que se observa es que existe traslaci\u00f3n de cargas impositivas en los tributos estudiados. En concreto se ha encontrado que las comunidades aut\u00f3nomas con menor nivel de actividad econ\u00f3mica medido por el vab por habitante importan cargas impositivas de las comunidades con mayor nivel de actividad econ\u00f3mica.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La incidencia de los tributos cedidos a las comunidades aut\u00f3nomas. \u00c2\u00bfexiste exportaci\u00f3n de la carga fiscal?<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La incidencia de los tributos cedidos a las comunidades aut\u00f3nomas. \u00c2\u00bfexiste exportaci\u00f3n de la carga fiscal? <\/li>\n<li><strong>Autor:<\/strong>\u00a0 David Pati\u00f1o Rodr\u00edguez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 M\u00e1laga<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 05\/07\/2004<\/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> Hierro Recio Luis \u00e1ngel<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Ana Mar\u00eda S\u00e1nchez tejeda <\/li>\n<li>guill\u00e9m L\u00f3pez casanovas (vocal)<\/li>\n<li>Juan  de dios Jim\u00e9nez aguilera (vocal)<\/li>\n<li>Javier Su\u00e1rez pandiello (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de David Pati\u00f1o Rodr\u00edguez En el trabajo tras analizar los diferentes sistemas de financiaci\u00f3n auton\u00f3mica que han existido [&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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