{"id":7019,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/analisis-comparativo-de-la-responsabilidad-tributaria-en-los-derechos-espanol-y-mexicano\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"analisis-comparativo-de-la-responsabilidad-tributaria-en-los-derechos-espanol-y-mexicano","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/analisis-comparativo-de-la-responsabilidad-tributaria-en-los-derechos-espanol-y-mexicano\/","title":{"rendered":"Analisis comparativo de la responsabilidad tributaria en los derechos espa\u00f1ol y mexicano"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Alvarado Esquivel Miguel De Jes\u00fas <\/strong><\/h2>\n<p>La tesis objeto de lectura y defensa constituye un estudio comparativo de la figura de la responsabilidad tributaria en los derechos espa\u00f1ol y mexicano. La comparacion realizada ha tenido como fruto llegar a un nuevo estudio y sistematizacion de la figura citada. De esta manera se propone un concepto que envuelve la naturaleza juridica y finalidad del responsable tributario. A partir de aqui, se determinan los momentos de existencia de la obligacion del sujeto responsable, asi como los criterios de clasificacion que deben tomarse en consideracion al momento de identificar los distintos supuestos de responsabilidad que aparecen en las normativas estudiadas. Asimismo la investigacion realizada examina la responsabilidad tributaria frente a los principios constitucionales tributarios, determinando los criterios que deben permitir a la figura referida respetar dichos principios. Finalmente, el trabajo concluye proponiendo una reforma a la actual normativa mexicana sobre la responsabilidad tributaria, a fin de adaptarla, a juicio de su autor, a los moldes de la teoria general del derecho tributario.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Analisis comparativo de la responsabilidad tributaria en los derechos espa\u00f1ol y mexicano<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Analisis comparativo de la responsabilidad tributaria en los derechos espa\u00f1ol y mexicano <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Alvarado Esquivel Miguel De Jes\u00fas <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/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>Eusebio Gonzalez Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis P\u00e9rez De Ayala <\/li>\n<li>Alejandro Men\u00e9ndez Moreno (vocal)<\/li>\n<li>Eugenio Simon Acosta (vocal)<\/li>\n<li>Manuel Gonzalez Sanchez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Alvarado Esquivel Miguel De Jes\u00fas La tesis objeto de lectura y defensa constituye un estudio comparativo de [&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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