Los montos de pago de regalías mineras aplicado por la autoridad, vulnera principios constitucionales tributarios de equidad y generalidad

The present investigation analyzes the problem that exists with respect to discretion when establishing different amounts of payment of mining royalties, applied by the administrative authority, in the case of Ecuador by the Executive Power, and specifically by the Sectorial Minister of Mining; which violates constitutional tax principles of equity and generality; and generates legal insecurity for Ecuadorians, as well as for companies that wish to invest in large-scale mining; since not only fundamental guarantees established in the Constitution are violated, but since there is no fixed percentage amount, it threatens the development of the most needy sectors, and generates a wave of corruption. In addition, it harms the country's risk image and its transparency, the corruption that can result, being free decision, arbitration or will of the central government, in negotiating the amount of payment of mining royalties, which are several hundred million dollars. annually, and that fluctuate between 3% and 8% of the total sales of main and secondary minerals, as established in Article 93 of the Mining Law. Most companies will fight and spare no effort to pay as little as possible; and in turn, those who are not to the liking of the Executive, will be imposed the highest amount of royalty payments, as punishment for not giving in to blackmail, extortion, bribery, illicit enrichment, influence peddling and embezzlement. The main objective of this research was to carry out a constitutional legal study of tax discretion, equity and generality, with respect to the variable amounts established in the Mining Law, on the payment of royalties; problem of the discretion of the Executive Function in the determination and establishment of between different ranges of the amount of payment for mining royalties; possibly leading to corruption. Pretending through a Project to reform the Mining Law, in a clear, practical and possible way, to establish a fixed amount for the payment of royalties; This was successfully verified thanks to the 5 verification of the problem through the development of the literature review sections, application of survey and interview techniques, verification of objectives and contrast of the hypothesis, verifying the existence of the problem raised, applying methods and techniques of a scientific nature that served to obtain results and support the proposed reform of the Law.

• Автор: Celi Aponte, Grover Stalin (author)
• Формат: masterThesis
• Мова: spa
• Опубліковано: 2022
• Предмети: <DERECHO>; <REGALIAS MINERAS>; <EQUIDAD>; <MINAS>
• Онлайн доступ: https://dspace.unl.edu.ec/jspui/handle/123456789/24953