Analysis of the surcharge in the tax determination processes carried out by the S.R.I. from Ecuador

The purpose of this investigation is to analyze the sanctioning and compensatory nature of the surcharge in the tax determination processes. The work demonstrates as a problem the different interpretations made by jurists and doctrinaires, from the approval of the Reform Law for Tax Equity of the ye...

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Autor principal: Paredes Paredes, Eduardo (author)
Otros Autores: Arévalo Bassante, Bryan (author)
Formato: article
Lenguaje:spa
Publicado: 2019
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Acceso en línea:https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/718
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