The Tax regime in the Constitution of the Republic of Ecuador

Authors

DOI:

https://doi.org/10.33324/dicere.v1i1.747

Keywords:

Generality, Progressivity, Efficiency, Non-retroactivity, Collective Sufficiency

Abstract

This paper presents an analysis of the provisions of the Constitution of the Republic of Ecuador in force since 2008, which are related to the national tax system. It begins with a brief reference to the conception of the State in terms of the notion of good living and the civic obligation to contribute to the sustainability of public spending. The constitutional principles guiding the tax activity and the extrafiscal aspects of the tribute and the tax regime are then studied in consideration of the conception of the State as guarantor of rights. Finally, a very brief description of the exercise of the tax power of the State, in relation to the different types of taxes, is made.

References

Barros Carvalho, P. D. (2012). Curso de Derecho Tributario. Editora y Librería Jurídica Grijley.

Caliendo, P. (2018). Derecho Tributario y Análisis Económico del Derecho. Editora y Librería Jurídica Grijley.

De la Guerra, E. M. (2010). El régimen tributario ecuatoriano entre los años 1999 y 2012 en relación a la suficiencia recaudatoria y capacidad contributiva del IVA, ICE e Impuesto a la Renta. Obtenido de Repositorio Digital Universidad Andina Simón Bolívar sede Ecuador: http://hdl.handle.net/10644/2289

García, C. (2012). El concepto de tributo. Marcial Pons Ediciones Jurídicas y Sociales.

Sainz de Bujanda, F. (2015). Hacienda y Derecho (Fragmentos). Selección de textos de Luis María Cazorla Prieto. Centro de Estudios Políticos y Constitucionales.

Spisso, R. (2000). Derecho Constitucional Tributario. Ediciones Depalma.

Uckmar, V. (2022). Principios comunes del Derecho Constitucional Tributario. TEMIS.

Martín, J. Lozano, C., Tejerizo J., & Casado, G. (2008). Curso de Derecho Financiero y Tributario. Tecnos.

Published

30.05.2024

How to Cite

Torres-Rodas, T. (2024). The Tax regime in the Constitution of the Republic of Ecuador. DICERE Revista De Derecho Y Estudios Internacionales, 1(1), 01–13. https://doi.org/10.33324/dicere.v1i1.747

Issue

Section

Articles