{"id":89420,"date":"2018-03-10T00:14:33","date_gmt":"2018-03-10T00:14:33","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-tributacion-ambiental-el-deber-de-contribuir-en-la-financiacion-y-en-la-prevencion-de-los-gastos-publicos-en-el-siglo-xxi\/"},"modified":"2018-03-10T00:14:33","modified_gmt":"2018-03-10T00:14:33","slug":"la-tributacion-ambiental-el-deber-de-contribuir-en-la-financiacion-y-en-la-prevencion-de-los-gastos-publicos-en-el-siglo-xxi","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-tributacion-ambiental-el-deber-de-contribuir-en-la-financiacion-y-en-la-prevencion-de-los-gastos-publicos-en-el-siglo-xxi\/","title":{"rendered":"La tributaci\u00f3n ambiental: el deber de contribuir en la financiaci\u00f3n y en la prevenci\u00f3n de los gastos publicos en el siglo xxi."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Elisa Isabel Garcia Luque <\/strong><\/h2>\n<p>La cuesti\u00f3n que centra el objeto del trabajo es analizar si el derecho financiero y tributario puede contribuir o no a la protecci\u00f3n del miedo ambiente y c\u00f3mo ha de hacerlo.  tras analizar los conceptos y principios puramente ambientales, se analizan las dos aportaciones del ordenamiento jur\u00eddico-fianciero a la protecci\u00f3n del miedo ambiente, a saber; la contibuitiva o de financiaci\u00f3n de gasto p\u00fablicos ambientales y la preventiva de da\u00f1os ambientales o de orientaci\u00f3n de las conductas de los ciudadanos.  con respecto a la primera, partiendo de la consideraci\u00f3n del gasto p\u00fablico ambiental como gasto justo, se estudian las distintas posibilidades que presenta la financiaci\u00f3n de la pol\u00edtica ambiental y se proponen las categor\u00edas jur\u00eddico-tributarias m\u00e1s id\u00f3neas a tal fin.  el resto del trabajo se centra en la posibilidad de utilizar el tributo en la prevenci\u00f3n de los da\u00f1os ambientales, y por ende, de los gastos p\u00fablicos amientales. Una vez corroborada la adminisbilidad constitucional del mismo se determina su concreta articulaci\u00f3n t\u00e9cnica y los principios de justicia que lo inspiran.  por \u00faltimo, se estudian la idoneidad de las distintas categor\u00edas de prestaciones patrimoniales p\u00fablicas como instrumentos preventivos del da\u00f1o ambiental. Una vez determinada la categor\u00eda tributaria ideal a los fines y estructura del gravamen ambiental justo, utilizamos el derecho positivo para clasificar las exacciones ambientales existentes en orden a su aut\u00e9ntica naturaleza y contrastarlas, a modo de ejemplo de contrapunto, con la categor\u00eda jur\u00eddico-tributaria ambiental m\u00e1s id\u00f3nea. El trabajo finaliza con la propuesta de lege ferenda de un tributo ambiental en sentido estricto.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La tributaci\u00f3n ambiental: el deber de contribuir en la financiaci\u00f3n y en la prevenci\u00f3n de los gastos publicos en el siglo xxi.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La tributaci\u00f3n ambiental: el deber de contribuir en la financiaci\u00f3n y en la prevenci\u00f3n de los gastos publicos en el siglo xxi. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Elisa Isabel Garcia Luque <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 M\u00e1laga<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 22\/03\/2001<\/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> Mart\u00edn Delgado Jos\u00e9 M.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: ernesto Eseverri Martinez <\/li>\n<li> Arias abellan m. dolores (vocal)<\/li>\n<li>alejandro Men\u00e9ndez moreno (vocal)<\/li>\n<li>Miguel angel Collado yurrita (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Elisa Isabel Garcia Luque La cuesti\u00f3n que centra el objeto del trabajo es analizar si el derecho [&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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