<?xml version="1.0" encoding="utf-8"?><!DOCTYPE Zthes SYSTEM "http://zthes.z3950.org/schema/zthes-1.0.dtd">  <Zthes><term><termId>3533</termId><termName>Derecho Fiscal</termName><termType>PT</termType><termLanguage>es</termLanguage><termVocabulary>Tesauro</termVocabulary>	<termStatus>active</termStatus>	<termApproval>approved</termApproval>	<termSortkey>Derecho Fiscal</termSortkey><termNote label="Definition"><![CDATA[ <p>“…es el sistema de normas jurídicas que, de acuerdo con determinados principios comunes a todas ellas, regula el establecimiento, recaudación y control de los ingresos de Derecho Público del Estado derivados del ejercicio de su potestad tributario, así como las relaciones entre el propio Estado y los particulares considerados en calidad de contribuyentes.”</p><p>Rodríguez Lobato, Raúl, Derecho Fiscal, 2a. ed., México, Harla, 1986, p. 13.</p> ]]></termNote><termNote label="Nota de acervo"><![CDATA[ Bibliohemerografía ]]></termNote><termNote label="Registro Aleph"><![CDATA[ 7863 ]]></termNote><termCreatedDate>Derecho Fiscal</termCreatedDate><relation><relationType>UF</relationType><termId>10749</termId><termName>Derecho tributario</termName><termType>ND</termType></relation><relation><relationType>UF</relationType><termId>10750</termId><termName>Derecho impositivo</termName><termType>ND</termType></relation><relation><relationType>UF</relationType><termId>10751</termId><termName>Tax law (E.U.A.)</termName><termType>ND</termType></relation><relation><relationType>UF</relationType><termId>10752</termId><termName>Derecho de la hacienda pública</termName><termType>ND</termType></relation><relation><relationType>BT</relationType><termId>930</termId><termName>Derecho financiero</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>3531</termId><termName>Autoridad fiscal</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>6535</termId><termName>Competencia tributaria</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>3455</termId><termName>Comprobación fiscal</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>10753</termId><termName>Derecho fiscal internacional</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>8693</termId><termName>Derecho tributario administrativo</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>10754</termId><termName>Derecho tributario sustantivo</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>1311</termId><termName>Doble tributación</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>10755</termId><termName>Factores de atribución</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>10756</termId><termName>Hacienda pública</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>10757</termId><termName>Infracciones fiscales</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>8425</termId><termName>Ingresos del Estado</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>10758</termId><termName>Inspección fiscal</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>9027</termId><termName>Obligaciones fiscales</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>10759</termId><termName>Poder fiscal del Estado</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>10106</termId><termName>Proporcionalidad tributaria</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>7423</termId><termName>Régimen fiscal</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>2299</termId><termName>Sanciones fiscales</termName><termType>PT</termType></relation><relation><relationType>RT</relationType><termId>5205</termId><termName>Derecho de la seguridad social</termName><termType>PT</termType></relation><relation><relationType>RT</relationType><termId>10029</termId><termName>Derecho público</termName><termType>PT</termType></relation></term>  </Zthes>