Análisis sobre la constitucionalidad de la Ley Orgánica de Eficiencia Económica y Generación de Empleo en relación a los principios constitucionales tributarios y la Ley Orgánica de la Función Legislativa.

This Curricular Integration Work focused on establishing the importance of the correct interpretation of the Constitution of the Republic of Ecuador by the National Assembly in relation to the creation, modification or elimination of taxes, taking into account that this power is exclusive to the President of the Republic, considering that, when laws are created in tax matters, it must be essential to protect the right of society to legal certainty and thus have regulations created based on constitutional principles and everything established in the Constitution. In order to carry out the correct development of the research topic raised, a methodology was used which consisted of the application of methods such as analytical, descriptive, deductive and inductive and research techniques such as interviews, in this case 4 interviews were applied to professionals specialized in Tax Law and advisors of assembly members; in addition, a case study was carried out on a judgment issued by the Constitutional Court of Ecuador, in which a conflict similar to that of the analysis raised as a research topic was resolved. With the methodology applied, and after the analysis of the results obtained with the application of interviews, it was obtained that all the interviewees agree that the Organic Law on Economic Efficiency and Employment Generation is unconstitutional due to its form of creation, since this law incorporated additional taxes to those established in the bill presented by the President of the Republic. thus there is a direct conflict with Article 135 of the Constitution of the Republic of Ecuador. It is concluded that it is of vital importance to analyze the form of creation of the rules, mainly in tax matters, in relation to the creation, modification or extinction of taxes, since, since a rule is clearly unconstitutional due to its form of creation, the main affected are the citizens who are paying taxes that should not have been created. as well as the State is affected by the decrease in society's confidence in the legislative body.

• Váldodahkki: Sanmartín Sanmartín, Erika Yulissa (author)
• Materiálatiipa: bachelorThesis
• Giella: spa
• Almmustuhtton: 2025
• Fáttát: DERECHO; EMPLEO; LOJA; ECUADOR
• Liŋkkat: https://dspace.unl.edu.ec/jspui/handle/123456789/31872