La Aplicación del Principio de Legalidad en el Cobro del IVA a los Servicios de Streaming en el Ecuador

ABSTRACT This research project is focused on identifying whether the Principle of Legality was violated in tax matters, contemplated in the current legal regulations, taking into account the historical evolution of Tax Law in Ecuador and likewise the doctrine generated in this branch of Law so little explored; for this reason the main objective of this study is to analyze whether the 180 days required, until the entry into force of the Law of Simplicity and Progressivity of Taxation, were respected in order to start charging VAT for the use of digital services. The collection of taxes represents a great part of the national fund of the State, money that is destined to satisfy public needs, being this what constitutes the core of the investigation and where the Principle of Legality plays a fundamental role establishing the "NULLUM TRIBUTUM SINE LEGE", same that translates, that a tax will not exist, if it is not previously consecrated in an express way in a Law. Digital services are increasingly used by people looking for means of entertainment according to their tastes, taking into account that to enjoy them they are in the need to make monthly payments, being precisely in these payments where users see reflected extra values to which they were accustomed to pay, without knowing the reasons why they were made and are now in the obligation to pay them, often violating their tax rights. Key words: Tax Law, Principle of Legality, Streaming Services, VAT, tribute, taxes. Reviewed by: Danilo Yépez Oviedo English professor UNACH 0601574692

• Prif Awdur: Cristian Alaim, Valdivieso Granizo (author)
• Fformat: bachelorThesis
• Iaith: spa
• Cyhoeddwyd: 2021
• Pynciau: Derecho Tributario; Principio de Legalidad; Servicios de Streaming; impuestos
• Mynediad Ar-lein: http://dspace.unach.edu.ec/handle/51000/7872