{"id":86009,"date":"2018-03-10T00:10:33","date_gmt":"2018-03-10T00:10:33","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-gestion-de-los-tributos-ambito-y-procedimiento-a-seguir-por-los-organos-competentes-de-la-administracion-tributaria-estatal\/"},"modified":"2018-03-10T00:10:33","modified_gmt":"2018-03-10T00:10:33","slug":"la-gestion-de-los-tributos-ambito-y-procedimiento-a-seguir-por-los-organos-competentes-de-la-administracion-tributaria-estatal","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-gestion-de-los-tributos-ambito-y-procedimiento-a-seguir-por-los-organos-competentes-de-la-administracion-tributaria-estatal\/","title":{"rendered":"La gestion de los tributos. ambito y procedimiento a seguir por los organos  competentes de la administracion tributaria estatal."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Yolanda Martinez Mu\u00f1oz <\/strong><\/h2>\n<p>El objetivo pretendido en nuestra investigaci\u00f3n consist\u00eda en realizar un estudio global del \u00e1mbito y procedimiento a seguir por los \u00f3rganos de gesti\u00f3n de la admninistraci\u00f3n tributaria estatal con la finalidad de establecer, observadas las deficiencias que presenta la actual regulaci\u00f3n, los criterios b\u00e1sicos de una futura ordenaci\u00f3n legal y reglamentaria de esta materia.  para ello, comenzamos nuestro trabajo efectuando una exposici\u00f3n de las principales causas que han determinado la transformaci\u00f3n de la gesti\u00f3n tributaria. Seguidamente, tras analizar los diferentes principios jur\u00eddicos que informan la gesti\u00f3n de los ributos, hemos creido conveniente separar en dos cap\u00edtulos el estudio de la posici\u00f3n jur\u00eddica de la aministraci\u00f3n y de los particulares en el \u00e1mbito de la gestaci\u00f3n tributaria integradas, respectivamente, por un conjunto de potestades administrativas y deberes a cargo de la administraci\u00f3n y por una serie de deberes tributarios que corresponden a los particulares junto a los derechos y garant\u00edas que le asisten en el desarrollo del procedimiento.  finalmente, estudiadas las distintas situaciones subjetivas de la administraci\u00f3n y de los particulares, hemos analizado los aspectos procedimentales de la gesti\u00f3n tributaria, separando el procedimiento de gesti\u00f3n tributaria del procedimiento sancionador tributario e intergrando las lagunas existentes mediante la aplicaci\u00f3n supletoria de la normativa administrativa.  el desarrollo del trabajo nos ha llevado a formular, en las conclusiones de la tesis, las propuestas de modificaci\u00f3n legislativa que consideramos necesarias, as\u00ed como a proponer, en base a ellas, los criterios b\u00e1sicos de un futuro reglamento general de gesti\u00f3n tributaria.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La gestion de los tributos. ambito y procedimiento a seguir por los organos  competentes de la administracion tributaria estatal.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La gestion de los tributos. ambito y procedimiento a seguir por los organos  competentes de la administracion tributaria estatal. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Yolanda Martinez Mu\u00f1oz <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alicante<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 17\/07\/2000<\/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>Mar\u00eda Teresa Soler Roch<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan  jos\u00e9 Bayona de perogordo <\/li>\n<li>amparo Navarro faure (vocal)<\/li>\n<li>Jos\u00e9 vicente Pedraza bochons (vocal)<\/li>\n<li>gaspar De la pe\u00f1a   velasco (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Yolanda Martinez Mu\u00f1oz El objetivo pretendido en nuestra investigaci\u00f3n consist\u00eda en realizar un estudio global del \u00e1mbito [&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":[19166,612,797,979],"tags":[54567,8367,69278,8368,27425,180775],"class_list":["post-86009","post","type-post","status-publish","format-standard","hentry","category-alicante","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-amparo-navarro-faure","tag-gaspar-de-la-pena-velasco","tag-jose-vicente-pedraza-bochons","tag-juan-jose-bayona-de-perogordo","tag-maria-teresa-soler-roch","tag-yolanda-Martinez-munoz"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/86009","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=86009"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/86009\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=86009"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=86009"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=86009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}