{"id":91792,"date":"2018-03-11T10:10:39","date_gmt":"2018-03-11T10:10:39","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-impuesto-de-industria-y-comercio-como-un-impuesto-sobre-la-renta-local\/"},"modified":"2018-03-11T10:10:39","modified_gmt":"2018-03-11T10:10:39","slug":"el-impuesto-de-industria-y-comercio-como-un-impuesto-sobre-la-renta-local","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-fiscal\/el-impuesto-de-industria-y-comercio-como-un-impuesto-sobre-la-renta-local\/","title":{"rendered":"El impuesto de industria y comercio como un impuesto sobre la renta local"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Antonio  Mar\u00eda Qui\u00f1ones Montealegre <\/strong><\/h2>\n<p>Esta tesis analiza la autonom\u00eda fiscal de los entes locales, la naturaleza jur\u00eddica del impuesto de industria y comercio en colombia, los problemas que presenta su determinaci\u00f3n y aplicaci\u00f3n, para conclu\u00edr en la imperiosa necesidad de su sustituci\u00f3n por el impuesto sobre la renta local, enmarcado dentro de los principios generales del derecho tributario, los  constitucionales y los legales vigentes en colombia.  demuestra que no existe fundamento constitucional para predicar la existencia de una autonom\u00eda tributaria local sino una potestad reglamentaria local ejercida dentro de estrictos l\u00edmites constitucionales y legales. Se estudian sus antecedentes, su materia imponible, sus elementos esenciales y su naturaleza jur\u00eddica, que no es otra que la de  un impuesto sobre la renta presunta, id\u00e9ntica a la del impuesto sobre la renta vigente en colombia. Revela los conflictos en la aplicaci\u00f3n del impuesto, y la violaci\u00f3n a los principios de certeza y seguridad jur\u00eddica, al de la equidad y capacidad econ\u00f3mica. La propuesta de reforma ofrece como soluci\u00f3n la creaci\u00f3n del impuesto sobre la renta local, un gravamen sobre la renta gravable del impuesto sobre la renta de las sociedades y las personas f\u00edsicas, a la que se aplica la tarifa local.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El impuesto de industria y comercio como un impuesto sobre la renta local<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El impuesto de industria y comercio como un impuesto sobre la renta local <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Antonio  Mar\u00eda Qui\u00f1ones Montealegre <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 20\/02\/2009<\/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>Eusebio Gonzalez Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mar\u00eda no Abad fern\u00e1ndez <\/li>\n<li>eugenio Simon acosta (vocal)<\/li>\n<li>Juan Mart\u00edn queralt (vocal)<\/li>\n<li>clemente Checa gonz\u00e1lez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Antonio Mar\u00eda Qui\u00f1ones Montealegre Esta tesis analiza la autonom\u00eda fiscal de los entes locales, la naturaleza jur\u00eddica [&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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