{"id":74620,"date":"2018-03-09T23:19:40","date_gmt":"2018-03-09T23:19:40","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/consideraciones-sobre-el-principio-de-moralidad-en-el-derecho-tributario\/"},"modified":"2018-03-09T23:19:40","modified_gmt":"2018-03-09T23:19:40","slug":"consideraciones-sobre-el-principio-de-moralidad-en-el-derecho-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/consideraciones-sobre-el-principio-de-moralidad-en-el-derecho-tributario\/","title":{"rendered":"Consideraciones sobre el principio de moralidad en el derecho tributario"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Coelho Pasin Joao Bosco <\/strong><\/h2>\n<p>La tesis presenta algunas consideraciones sobre los fundamentos y corolarios del principio de moralidad, as\u00ed como sus consecuencias en el \u00e1mbito tributario, desde la perspectiva de la filosof\u00eda y teor\u00eda general del derecho, del modelo constitucional brasile\u00f1o y de los elementos del derecho comparado propios de la doctrina y de la jurisprudencia.  la tem\u00e1tica se vincula con los derechos y garant\u00edas de los ciudadanos-contribuyentes por constituir un importante mandato dirigido al estado-fiscal, que no se puede alejar de la realizaci\u00f3n del bien com\u00fan. La investigaci\u00f3n hace hincapi\u00e9 en el modelo brasile\u00f1o, es decir, en la consagraci\u00f3n del referido principio por la constituci\u00f3n federal de 1988 y en las discusiones doctrinales realizadas sobre la materia en los \u00faltimos a\u00f1os, que no dejan de poner en evidencia el m\u00e9rito de la doctrina francesa. El alcance de la moralidad tributaria en el estado-fiscal es una controvertida cuesti\u00f3n, en especial, ante la extensi\u00f3n del control de la desviaci\u00f3n del poder tributario. Adem\u00e1s, la moralidad del estado-fiscal y sus reflejos sobre los ciudadanos-contribuyentes crea pol\u00e9mica en lo que se refiere a una eventual reforma tributaria -una necesidad en brasil-, que debe buscar la conformaci\u00f3n de un sistema tributario nacional caracter\u00edstico de un estado no solo de derecho, sino, tambi\u00e9n, de justicia.  en fin, las presentes observaciones sobre la naturaleza y aplicaci\u00f3n del principio de moralidad en el derecho tributario terminan contrastando las distintas realidades encontradas en brasil y en espa\u00f1a.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Consideraciones sobre el principio de moralidad en el derecho tributario<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Consideraciones sobre el principio de moralidad en el derecho tributario <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Coelho Pasin Joao Bosco <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 16\/06\/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>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>Andr\u00e9s Ollero tassara (vocal)<\/li>\n<li>angeles Garcia frias (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 Coelho Pasin Joao Bosco La tesis presenta algunas consideraciones sobre los fundamentos y corolarios del principio 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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[612,1442,1450,797,5964,979,9386],"tags":[32254,79925,161593,25641,6932],"class_list":["post-74620","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-administrativo","category-derecho-constitucional","category-derecho-fiscal","category-derecho-publico","category-derecho-y-legislacion-nacionales","category-salamanca","tag-andres-ollero-tassara","tag-angeles-garcia-frias","tag-coelho-pasin-joao-bosco","tag-eusebio-gonzalez-garcia","tag-jose-luis-perez-de-ayala"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/74620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=74620"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/74620\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=74620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=74620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=74620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}