{"id":76197,"date":"2018-03-09T23:21:35","date_gmt":"2018-03-09T23:21:35","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/evasion-elusion-y-economia-de-opcion\/"},"modified":"2018-03-09T23:21:35","modified_gmt":"2018-03-09T23:21:35","slug":"evasion-elusion-y-economia-de-opcion","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/evasion-elusion-y-economia-de-opcion\/","title":{"rendered":"Evasion, elusion y economia de opcion"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Alejandro Ibarra Rodriguez <\/strong><\/h2>\n<p>La tesis se intitula \u00abevasi\u00f3n, elusi\u00f3n y econom\u00eda de opci\u00f3n\u00bb en raz\u00f3n de que el objetivo principal lo constituyen los comportamientos del contribuyente que se resiste al cumplimiento de la obligaci\u00f3n tributaria y aqu\u00e9l modo de proceder que busca la menor carga impositiva sin oponerse ni siquiera indirectamente la norma.  Adem\u00e1s, se precisa el contenido conceptual de cada t\u00e9rmino empleado, evitando as\u00ed que se confundan las palabras, los conceptos y con ello, la realidad hist\u00f3rica que se estudia.  el primer cap\u00edtulo analiza toda acci\u00f3n u omisi\u00f3n, ilegal, del sujeto que al reducir o evitar el cumplimiento de la obligaci\u00f3n tributaria, total o parcialmente, viola la norma de forma abierta, esto es, la evasi\u00f3n tributaria. esta violaci\u00f3n siempre se considera un il\u00edcito penal o un il\u00edcito administrativo, porque el contribuyente, consciente o inconscientemente, voluntaria o involuntariamente, al situarse en el campo de acci\u00f3n del hecho imponible no cumple su obligaci\u00f3n de pago.  en los cap\u00edtulos segundo y tercero se hace referencia a la elusi\u00f3n tributaria y su relaci\u00f3n con la econom\u00eda de opci\u00f3n.  en definitiva, la \u00abelusi\u00f3n tributaria\u00bb implica el comportamiento, consciente, del contribuyente a trav\u00e9s del cual aprovecha las imperfecciones de la norma para crear una escapatoria, mediante la cual minimiza los efectos fiscales de la actividad que realiza.  En donde, la disminuci\u00f3n de la carga impositiva tiene efectos plenamente l\u00edcitos, y merecedores de tutela, en la medida que la ley no es perfecta, siempre y cuando los medios empleados sean l\u00edcitos y las formas no sean irregulares.  Y en la econom\u00eda de opci\u00f3n es la propia norma la que faculta al sujeto para su aprovechamiento y de las posibilidades de elecci\u00f3n escoger\u00e1 aqu\u00e9lla que implique una menor carga tributaria o una ventaja fiscal adicional respecto a las dem\u00e1s opciones.  finalmente, el cuarto cap\u00edtulo vincula las nociones te\u00f3ricas con los resultados em<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Evasion, elusion y economia de opcion<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Evasion, elusion y economia de opcion <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Alejandro Ibarra Rodriguez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 16\/09\/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>tulio Rosembuj erujimovich (vocal)<\/li>\n<li>eugenio Simon acosta (vocal)<\/li>\n<li>c\u00e9sar Garc\u00eda novoa (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Alejandro Ibarra Rodriguez La tesis se intitula \u00abevasi\u00f3n, elusi\u00f3n y econom\u00eda de opci\u00f3n\u00bb en raz\u00f3n de que [&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":[612,797,5964,979,9386],"tags":[164461,25845,13085,25641,6932,34354],"class_list":["post-76197","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-publico","category-derecho-y-legislacion-nacionales","category-salamanca","tag-alejandro-ibarra-rodriguez","tag-cesar-garcia-novoa","tag-eugenio-simon-acosta","tag-eusebio-gonzalez-garcia","tag-jose-luis-perez-de-ayala","tag-tulio-rosembuj-erujimovich"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/76197","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=76197"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/76197\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=76197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=76197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=76197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}