La caducidad tributaria en el impuesto a la renta: aplicación práctica en la legislación ecuatoriana

The Ecuadorian tax system has tried to guarantee its normative excellence by promulgating, reforming and improving the legislation of the matter in order to optimize taxation; in such a way that, the present work with seat in the constitutional legislation, investigates, through a practical case, th...

• Автор: Morales Castro, Samuel (author)
• Інші автори: León Sánchez, Francisco Xavier (author)
• Формат: article
• Опубліковано: 2018
• Предмети: impuesto a la renta; prescripción; caducidad; seguridad jurídica; contribuyente; income tax; prescription; expiration; legal security; taxpayer
• Онлайн доступ: https://doi.org/10.33890/innova.v3.n8.1.2018.770; https://repositorio.uide.edu.ec/handle/37000/3246