{"id":74101,"date":"2018-03-09T23:19:06","date_gmt":"2018-03-09T23:19:06","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-factico-y-normativo-de-la-defraudacion-tributaria\/"},"modified":"2018-03-09T23:19:06","modified_gmt":"2018-03-09T23:19:06","slug":"analisis-factico-y-normativo-de-la-defraudacion-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/analisis-factico-y-normativo-de-la-defraudacion-tributaria\/","title":{"rendered":"An\u00e1lisis factico y normativo de la defraudaci\u00f3n tributaria"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Carlos Herrero Mallol <\/strong><\/h2>\n<p>Esta tesis se apoya en cuatro bases:  a,- la justificaci\u00f3n del pago de los impuestos.  b,- quien es el perjudicado por la falta de pago de los impuestos.  fundamentalmente la sociedad en general, que presta unos servicios p\u00fablicos que se ven afectados por la recaudaci\u00f3n. Y  los contribuyentes no defraudadores en particular, que deben sufragar los impagos de otros.  c,- cu\u00e1l es la finalidad de la sanci\u00f3n penal. Esencialmente, y a diferencia de otras sanciones penales, como castigo para favorecer una mayor o mejor recaudaci\u00f3n tributaria.  d,- la negociabilidad de las penas. A t\u00edtulo de ejemplo, la reciente teor\u00eda de fusi propugna en la actualidad que se negocien las penas con el reo.  el t\u00edtulo del trabajo es \u00aban\u00e1lisis f\u00e1ctico y normativo de la defraudaci\u00f3n tributaria\u00bb, porque atiende por igual a los hehcos y a las normas y mantiene sin cesar, como dice pulcramente karl engisch, \u00abun ir y venir de la mirada de las normas a los hechos y de los hechos a las normas\u00bb. En \u00e9l se hace un an\u00e1lisis, que parte de la formulaci\u00f3n del principio de justicia tributaria en los estados contempor\u00e1neos, para continuar centr\u00e1ndose en la normativa espa\u00f1ola y en los casos concretos de sujeto activo y de hechos relativos a infracciones a la normativa tributaria. Y concluye con propuestas normativas para limitar la defraudaci\u00f3n de esta naturaleza y para su mejor regulaci\u00f3n jur\u00eddica.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>An\u00e1lisis factico y normativo de la defraudaci\u00f3n tributaria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 An\u00e1lisis factico y normativo de la defraudaci\u00f3n tributaria <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Carlos Herrero Mallol <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 23\/05\/2005<\/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>Marcelino Rodr\u00edguez Molinero<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: jose Iturmendi morales <\/li>\n<li>Luis Mar\u00eda Cazorla prieto (vocal)<\/li>\n<li> Villamor maqueira Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Carlos Herrero Mallol Esta tesis se apoya en cuatro bases: a,- la justificaci\u00f3n del pago de los [&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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