{"id":86844,"date":"2000-06-10T00:00:00","date_gmt":"2000-06-10T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-deber-constitucional-al-contribuir-al-sostenimiento-de-los-gastos-publicos\/"},"modified":"2000-06-10T00:00:00","modified_gmt":"2000-06-10T00:00:00","slug":"el-deber-constitucional-al-contribuir-al-sostenimiento-de-los-gastos-publicos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-deber-constitucional-al-contribuir-al-sostenimiento-de-los-gastos-publicos\/","title":{"rendered":"El deber constitucional al contribuir al sostenimiento de los gastos p\u00fablicos."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Cristina Pauner Chulvi <\/strong><\/h2>\n<p>La tesis doctoral se consagra al estudio del art\u00edculo 31.1 de la constituci\u00f3n espa\u00f1ola que establece el deber de todos de contribuir al sostenimiento de los gastos p\u00fablicos.  la obra se estructura en cuatro cap\u00edtulo. En el primero de ellos, se reflexiona acerca del concepto. Naturaleza, eficacia y fundamento de la categor\u00eda jur\u00eddica del deber constitucional. Tras este primer cap\u00edtulo, se propone un segundo cap\u00edtulo consagrado al estudio concreto del deber tributario abord\u00e1ndose la problem\u00e1tica de las posiciones subjetivas que ocupan los ciudadanos y los poderes p\u00fablicos en el seno de la relaci\u00f3n jur\u00eddico-tributaria atendiendo a los intereses que se protegen. En el estado social y democr\u00e1tico de derecho, el deber fiscal se coloca al servicio de una finalidad concreta: el sostenimiento del gasto p\u00fablico. Por ello, la constituci\u00f3n predica el principio de asignaci\u00f3n equitativa de recursos y los criterios de eficiencia y econom\u00eda del gasto p\u00fablico (art. 31.2) lo que permite juridificar una actividad p\u00fablcia que ha sido tradicionalmente considerada de car\u00e1cter pol\u00edtico. Finalmente, el cap\u00edtulo se cierra con algunas consideraciones sobre el fen\u00f3meno de la objeci\u00f3n de conciencia fiscal que se configura, para quienes lo ejercen como dercho subsumible en la libertad de conciencia, como un l\u00edmite al deber tributario. Para concluir, el cuarto y \u00faltimo cap\u00edtulo de la obra se consagrar\u00e1 al estudio de la articulaci\u00f3n jur\u00eddica de los distintos centros territoriales dotados de capacidad para el establecimiento de deberes tributarios, a saber, las comunidades aut\u00f3nomas y la uni\u00f3n europea.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El deber constitucional al contribuir al sostenimiento de los gastos p\u00fablicos.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El deber constitucional al contribuir al sostenimiento de los gastos p\u00fablicos. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Cristina Pauner Chulvi <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Jaume i de castell\u00f3n<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 06\/10\/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>Rosario Garc\u00eda Mahamut<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: lu\u00eds L\u00f3pez guerra <\/li>\n<li>enoch Alverti rovira (vocal)<\/li>\n<li>pablo Perez tremps (vocal)<\/li>\n<li>Jos\u00e9 vicente Pedraza bochons (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Cristina Pauner Chulvi La tesis doctoral se consagra al estudio del art\u00edculo 31.1 de la constituci\u00f3n espa\u00f1ola [&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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