{"id":95877,"date":"2009-11-09T00:00:00","date_gmt":"2009-11-09T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-deberes-de-informacion-tributaria\/"},"modified":"2009-11-09T00:00:00","modified_gmt":"2009-11-09T00:00:00","slug":"los-deberes-de-informacion-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-administrativo\/los-deberes-de-informacion-tributaria\/","title":{"rendered":"Los deberes de informaci\u00f3n tributaria"},"content":{"rendered":"<h2>Tesis doctoral de <strong> M\u00aa Gabriela Crespo Irigoyen <\/strong><\/h2>\n<p>La importancia que para la administraci\u00f3n y los administrados representa el claro establecimiento de los deberes de informaci\u00f3n, en orden a conseguir los objetivos b\u00e1sicos del ordenamiento tributario, conjuntamente con la ausencia de claridad y la profusa evoluci\u00f3n legislativa experimentada por estos deberes, hacen preciso reforzar las garant\u00edas de quienes se ven inmersos en el cumplimiento de mismos. desde el punto de vista de su estructura y orden expositivo, hemos procurado abordar de forma coherente y sistem\u00e1tica los problemas m\u00e1s destacados que, en nuestra opini\u00f3n, han suscitado y contin\u00faan suscitando los deberes de informaci\u00f3n. As\u00ed, dividimos esta investigaci\u00f3n en cinco cap\u00edtulos: en el primer cap\u00edtulo, realizamos un planteamiento general de los deberes de informaci\u00f3n y sus elementos esenciales. En el segundo, los l\u00edmites que encuentra costa figuran, que a la vez operan como garant\u00edas de los sujetos intervinientes, a los cuales hacemos referencia en el tercer cap\u00edtulo. En el cuarto, abarcamos los procedimientos mediante los cuales se produce la transferencia de informaci\u00f3n y, finalmente, en el \u00faltimo cap\u00edtulo, abordamos los controles y garant\u00edas propiamente dichas que protegen la informaci\u00f3n y los derechos de los administrados. intentamos contribuir a la soluci\u00f3n de algunos de los problemas presentes en esta figura, partiendo de la hip\u00f3tesis de que ser\u00eda positivo la elaboraci\u00f3n de una normativa \u00fanica que re\u00fana todos los deberes de informaci\u00f3n, los mecanismos para articular la obtenci\u00f3n de informaci\u00f3n tributaria, los sujetos involucrados en el proceso y, sobre todo, los recursos de que disponen los contribuyentes para salvaguardar su seguridad jur\u00eddica.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los deberes de informaci\u00f3n tributaria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los deberes de informaci\u00f3n tributaria <\/li>\n<li><strong>Autor:<\/strong>\u00a0 M\u00aa Gabriela Crespo Irigoyen <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 11\/09\/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>Rosa Mar\u00eda Alfonso Galan<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan L\u00f3pez mart\u00ednez <\/li>\n<li>susana Anibarro perez (vocal)<\/li>\n<li>bernard-frank Macera tiragallo (vocal)<\/li>\n<li>jean claude Martinez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de M\u00aa Gabriela Crespo Irigoyen La importancia que para la administraci\u00f3n y los administrados representa el claro establecimiento [&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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