{"id":69986,"date":"2018-03-09T23:14:29","date_gmt":"2018-03-09T23:14:29","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/control-tributario-del-comercio-electronico\/"},"modified":"2018-03-09T23:14:29","modified_gmt":"2018-03-09T23:14:29","slug":"control-tributario-del-comercio-electronico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/control-tributario-del-comercio-electronico\/","title":{"rendered":"Control tributario del comercio electr\u00f3nico"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Andr\u00e9 Alves Portela <\/strong><\/h2>\n<p>Las medidas concretas de actuaci\u00f3n propuestas hasta el momento para solucionar los problemas derivados del control tributario del comercio electr\u00f3nico podr\u00edan clasificarse en tres grupos distintos:  a,- medidas que defienden la creaci\u00f3n de impuestos espec\u00edficos sobre el comercio electr\u00f3nico.  b,- medidas que propugnan la exenci\u00f3n del comercio electr\u00f3nico, lo que expresa una clara hu\u00edda  de la cuesti\u00f3n central relativa al control tributario en un entorno telem\u00e1tico.  c,- medidas que proponen la aplicaci\u00f3n de las normas tributarias existentes con adaptaciones en su caso.  defendemos la adaptaci\u00f3n de la sistem\u00e1tica de control al comercio electr\u00f3nico, con adaptaciones en su caso: primero porque la tributaci\u00f3n se rige por unas normas y principios generales de imposici\u00f3n aplicables a todos los entornos en los que se realiza un determinado hecho imponible; y segundo, porque se tratar\u00eda de utilizar t\u00e9cnicas ya incorporadas a los procedimientos de control y sobre herramientas que ya han sido empleadas por las autoridades tributarias.  de forma espec\u00edfica, defendemos en esta l\u00ednea la adoptaci\u00f3n de las siguientes medidas:  a,- adaptaci\u00f3n de las infraestructuras de control al comercio por medios telem\u00e1ticos.  b,- adaptaci\u00f3n de la sistem\u00e1tica de control sobre los intermediarios tributarios con la finalidad de proceder a una actuaci\u00f3n efectiva sobre los intermediarios del comercio electr\u00f3nico.  c,- adaptaci\u00f3n de los procedimientos de recaudaci\u00f3n de los tributos para posibilitar los ingresos provenientes del entorno virtual.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Control tributario del comercio electr\u00f3nico<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Control tributario del comercio electr\u00f3nico <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Andr\u00e9 Alves Portela <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 15\/09\/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>Pablo Chico De La Camara<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Cayon galiardo <\/li>\n<li>Manuel Pires (vocal)<\/li>\n<li>Luis Mar\u00eda Cazorla prieto (vocal)<\/li>\n<li>ismael Jimenez compaired (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Andr\u00e9 Alves Portela Las medidas concretas de actuaci\u00f3n propuestas hasta el momento para solucionar los problemas derivados [&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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