{"id":80165,"date":"1999-09-06T00:00:00","date_gmt":"1999-09-06T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-politica-de-la-reforma-fiscal-de-la-dictadura-a-la-democracia\/"},"modified":"1999-09-06T00:00:00","modified_gmt":"1999-09-06T00:00:00","slug":"la-politica-de-la-reforma-fiscal-de-la-dictadura-a-la-democracia","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencia-politica\/la-politica-de-la-reforma-fiscal-de-la-dictadura-a-la-democracia\/","title":{"rendered":"La politica de la reforma fiscal: de la dictadura a la democracia"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Gandarias Eiguren Miren Edurne <\/strong><\/h2>\n<p>El objetivo fundamental de esta tesis es analizar las condiciones que posibilitan la reforma fiscal. Para ello, partimos de un marco teorico en el que unos lideres politicos que pretenden continuar en el poder y allegar recursos, apelan a unos electores en un contexto institucional que abre o restringe la posibilidad de reforma fiscal. Esta investigaci\u00f3n enfatiza el papel fundamental que juegan los lideres politicos en la realizacion de la reforma y contrasta con otras perspectivas que han explicado la reforma fiscal en terminos de grupos de interes, partidos politicos, cultura politica o factores internacionales. Asi mismo, pretende demostrar que el tipo de regimen si importa, es decir que la democracia abre la posibilidad de realizar una reforma fiscal, y que, adem\u00e1s el tipo de democracia que se establece tambien es relevante para la realizaci\u00f3n de una reforma tributaria. En este sentido, esta investigacion no afirma que todas las transiciones a la democracia llevaran a los lideres politicos a realizar una reforma fiscal. los tipos de transici\u00f3n y las propias democracias que emergen de ellas son distintas, por ello, esta tesis analiza en que circunstancias un cambio de regimen posibilita el llevar a cabo una reforma tributaria. Un cambio de regimen y el establecimiento de una democracia no son las unicas condiciones que posibilitan la reforma fiscal, ademas, dicha democracia tiene que tener unas caracteristicas institucionales determinadas. Concretamente, en esta tesis, nos centramos en que tipo de sistemas electoral y sistema de partidos facilita la reforma tributaria. La tesis se divide en seis capitulos. El primer capitulo presenta el marco teorico de la tesis, asi como las distintas aportaciones que se han hecho al estudio de la politica tributaria y la reforma fiscal. Los dos capitulos siguientes describen el sistema tributaria de la dictadura y analizan las modificaciones fiscales que se realizaron en el regimen franquista. Asim<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La politica de la reforma fiscal: de la dictadura a la democracia<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La politica de la reforma fiscal: de la dictadura a la democracia <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Gandarias Eiguren Miren Edurne <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Deusto<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 09\/06\/1999<\/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>M. Maravall Jose<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 ramon Montero gibert <\/li>\n<li>Francisco Jos\u00e9 Llera ramo (vocal)<\/li>\n<li>joan Subirats humet (vocal)<\/li>\n<li>Francisco Garmendia aguirrezabalaga (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Gandarias Eiguren Miren Edurne El objetivo fundamental de esta tesis es analizar las condiciones que posibilitan la [&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":[838,31910,11803,96740,31086,15032,839,993],"tags":[31961,6328,171830,4177,6327,31410],"class_list":["post-80165","post","type-post","status-publish","format-standard","hentry","category-ciencia-politica","category-deusto","category-instituciones-politicas","category-liderazgo-politico","category-poder-legislativo","category-politica-economica","category-politicas-sectoriales","category-vida-politica","tag-francisco-garmendia-aguirrezabalaga","tag-francisco-jose-llera-ramo","tag-gandarias-eiguren-miren-edurne","tag-joan-subirats-humet","tag-jose-ramon-montero-gibert","tag-m-maravall-jose"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/80165","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=80165"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/80165\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=80165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=80165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=80165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}