Mining royalty in Ecuador: original patrimonial resource disguised as tax?

It is well established that all States need income in order to fulfill their duties, that is why it is relevant to ask where do this income originates from, or with what means do States count in order to obtain it. In the Ecuadorian case, since 2008, exploiting minerals has been considered a viable...

• Главный автор: Crespo Alvear, María del Carmen (author)
• Формат: article
• Язык: spa
• Опубликовано: 2018
• Предметы: mining royalty; tax; public resource; fiscal regimen; income; mining; regalía minera; tributo; recurso público; régimen fiscal; ingresos; minería
• Online-ссылка: https://revistas.uasb.edu.ec/index.php/foro/article/view/596