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The Global ETD Search service is a free service for researchers
to find electronic theses and dissertations. This service is
provided by the
Networked Digital Library of Theses and Dissertations.
Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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El arancel de los funcionarios públicos: un estudio de Derecho TributarioNavarro Gómez, Ricardo 09 March 2002 (has links)
La tesis pretende conciliar dos realidades tradicionalmente alejadas entre sí como son la retribución mediante arancel de ciertos funcionarios públicos y el Derecho Tributario. Un alejamiento aparente ya que el arancel no pasa inadvertido para esta disciplina, como lo atestigua su encaje sistemático en la parafiscalidad, concepto que designa a aquellos ingresos que, a pesar de revestir naturaleza tributaria, no se someten al ordenamiento tributario. Siguiendo un criterio metodológico clásico, se sustenta la naturaleza tributaria parafiscal del arancel partiendo de los rasgos de su régimen jurídico. Como idea final se deduce la existencia de una prestación que requiere un profundo cambio en su estructura jurídica, sin perjuicio de las dificultades que ello entrañaría, dado que ello nos podría conducir a otro debate de honda repercusión política, social y económica como es el de la organización jurídica de los fedatarios públicos en España. / The thesis tries to provide a common study between two concepts traditionally opposed in its scientific treatment as the payment of certain civil servants -public notaries and Register Office- with 'arancel' -Spanish formal denomination- and the Spanish Tax Law. Despite it´s not ruled by tax laws, the 'arancel' shares the nature of taxes, according to Spanish Tax General Act. Initially we introduce its present structure and then afterwards we propose it as a tax This figure requires a deep change in its legal structure. However, we are aware of finding serious difficulties in our proposal, because we are treating a matter which could imply discussing about another important question not only in legal points of view but also political, economic and social about the opportunity of modifying the regulation of civil servants who are entitled to give services of public faith in Spanish Law.
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