{"id":98548,"date":"2010-12-01T00:00:00","date_gmt":"2010-12-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-prescripcion-de-la-obligacion-tributaria-estudio-comparativo-guatemala-centroamerica\/"},"modified":"2010-12-01T00:00:00","modified_gmt":"2010-12-01T00:00:00","slug":"la-prescripcion-de-la-obligacion-tributaria-estudio-comparativo-guatemala-centroamerica","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-prescripcion-de-la-obligacion-tributaria-estudio-comparativo-guatemala-centroamerica\/","title":{"rendered":"La prescripci\u00f3n de la obligaci\u00f3n tributaria. estudio comparativo guatemala &#8211; centroam\u00e9rica"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Hugo Rolando Escobar Menaldo <\/strong><\/h2>\n<p>La tesis tiene como objetivo primordial efectuar un estudio de la prescripci\u00f3n en el entorno jur\u00eddico centroamericano y temas relacionados, cuya importancia se considero necesario incluir, teniendo en cuenta el tratamiento escaso que a estos se ha dado en la regi\u00f3n de am\u00e9rica central, con lo que, no se pretende agotar todos los temas que se mueven en torno de la prescripci\u00f3n, sino dejar claro la incidencia de algunos de ellos respecto a la figura prescriptiva.  el tratamiento de la prescripci\u00f3n constituye el eje central de la investigaci\u00f3n, cuyo an\u00e1lisis permite tener una visi\u00f3n general del sistema tributario centroamericano. As\u00ed mismo, pretende dar respuesta a las preguntas de la investigaci\u00f3n, mediante el estudio de los c\u00f3digos tributarios de centroam\u00e9rica respecto a las formas de extinci\u00f3n de la obligaci\u00f3n tributaria.  Se toma como punto de referencia la legislaci\u00f3n de guatemala, cuyo tratamiento tiene m\u00e1s detalle, por el inter\u00e9s e importancia que despierta para el autor.  En las p\u00e1ginas del trabajo encontraremos no solamente los puntos de vista doctrinarios, sino tambi\u00e9n algunos criterios de la administraci\u00f3n tributaria de guatemala y fallos judiciales relacionados con la tem\u00e1tica tratada, adem\u00e1s de  expresar la posici\u00f3n del autor sobre los temas abordados. el estudio  la prescripci\u00f3n pone de manifiesto que en varios aspectos, las normas de los c\u00f3digos tributarios regionales son dis\u00edmiles, no obstante tener or\u00edgenes comunes.  Por medio de la comparaci\u00f3n permite identificar las fortalezas y debilidades de la legislaci\u00f3n tributaria regional, adem\u00e1s, de destacar las disposiciones que se consideran necesarias de armonizar a la luz del intercambio comercial y la formaci\u00f3n de bloques econ\u00f3micos que interesan a la regi\u00f3n centroamericana.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La prescripci\u00f3n de la obligaci\u00f3n tributaria. estudio comparativo guatemala &#8211; centroam\u00e9rica<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La prescripci\u00f3n de la obligaci\u00f3n tributaria. estudio comparativo guatemala &#8211; centroam\u00e9rica <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Hugo Rolando Escobar Menaldo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Aut\u00f3noma de barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 12\/01\/2010<\/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>Manuel Ballb\u00e9 Mallol<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Luis manuel Alonso gonz\u00e1lez <\/li>\n<li>josep ramon Fuentes gaso (vocal)<\/li>\n<li>  (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Hugo Rolando Escobar Menaldo La tesis tiene como objetivo primordial efectuar un estudio de la prescripci\u00f3n en [&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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