{"id":90023,"date":"2001-04-05T00:00:00","date_gmt":"2001-04-05T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-principio-constitucional-de-prohibicion-de-alcance-confiscatorio-de-los-tributos-en-el-sistema-fiscal-espanol\/"},"modified":"2001-04-05T00:00:00","modified_gmt":"2001-04-05T00:00:00","slug":"el-principio-constitucional-de-prohibicion-de-alcance-confiscatorio-de-los-tributos-en-el-sistema-fiscal-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-principio-constitucional-de-prohibicion-de-alcance-confiscatorio-de-los-tributos-en-el-sistema-fiscal-espanol\/","title":{"rendered":"El principio constitucional de prohibicion de alcance confiscatorio de los tributos en el sistema fiscal espa\u00f1ol"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Francisco Garcia Dorado <\/strong><\/h2>\n<p>Los deberes constitucionales se concretan en prestaciones personales o patrimoniales de orden publico que suponen excepciones al principio general de la autonomia de la persona, su dignidad y el libre desarrollo de su personalidad. La interpretacion del deber de tributar ha de ser hecha desde su engarce en los valores superiores, igualdad y libertad, que se encarnan y concretan mediante los principios que aquel contiene. El valor libertad se manifiesta en el principio que prohibe que, en ningun caso, las exigencias del deber de tributacion tengan alcance confiscatorio, este principio aporta un ingrediente mas para conformar el ideal de justicia tribuaria. Actua limitando la cuantia de la detracion de capacidad economica, y ademas obliga a que la existencia de capacidad economica y su correcto reflejo en los elementos configuradores del tributo sea una exigencia previa y necesaria. establece limites fundamentales minimo(existencial) y maximo (a no exceder) al campo de actuacion del poder tributario, por tanto, exige una normativa legal de desarrollo que los establezca: en cada figura tributaria atendiendo a su materia imponible, y en la carga tributaria global del sujeto, de acuerdo con su capacidad economica. El sistema tributario actual contiene multiples gravamenes dificiles de controlar: aunque intachables en lo juridico formal, no parecen compatibles con los valores y principios de justicia material que inspira la constitucion, y en particular con el principio de no confiscatoriedad.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El principio constitucional de prohibicion de alcance confiscatorio de los tributos en el sistema fiscal espa\u00f1ol<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El principio constitucional de prohibicion de alcance confiscatorio de los tributos en el sistema fiscal espa\u00f1ol <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Francisco Garcia Dorado <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 San pablo-ceu<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 04\/05\/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>Jos\u00e9 Luis P\u00e9rez De Ayala L\u00f3pez De Ayala<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: ram\u00f3n L\u00f3pez vilas <\/li>\n<li>gabriel Casado ollero (vocal)<\/li>\n<li>cesar Albi\u00f1ana garcia-quintana (vocal)<\/li>\n<li>pedro Herrera molina (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Francisco Garcia Dorado Los deberes constitucionales se concretan en prestaciones personales o patrimoniales de orden publico 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 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