La declaración juramentada patrimonial de bienes vulnera el derecho constitucional de privacidad de las personas por parte del servicio de rentas internas por lo que es necesario que se reforme la ley de régimen tributario interno

This has been an issue that a lot of controversy and uncertainty has caused regarding the "Equity Statement" that operators in the country, or is Ecuadorian citizens, must make when your property is greater than the U.S. dollar, two hundred thousand, when unmarried American citizens and four hundred thousand dollars, where there is spousal or common-law partnership; this issue of immense concern that has forced me to do a thorough analysis to find the actual size and purpose of the Government to compel all who reside in Ecuador and exceed the amounts indicated to make such a declaration. From this point of view I believe in the imperative, as law students, to contribute, to clarify and try to correct and amend this legal nonsense that does nothing to undermine the privacy of individuals, as nowhere Law of Taxation or the Tax Code provides for the confidentiality of information provided to the Internal Revenue Service has only been a verbal statement by the National director of the Internal Revenue Service a ruling to that effect . When a lengthy and detailed study of the Tax Law, the Law on Internal Taxation of the Rules and reforms by Presidential Decree, in accordance with the Constitution of the Republic of Ecuador and the Criminal Code, we have seen in the urgent need to bring our research work in this beautiful field of socio-legal knowledge, not only to make a formative research on the current problem of the financial statement, but to analyze the aftereffects and preferably, to seek alternative solutions to this critical problem, which may in the future become a serious problem with irreparable damage. We believe that the present legal research is fully justified under the law, it is essential duty of us who come form in the professional field of law, meddling and deeply systematized in various legal problems that affect our society. The importance and relevance of the issues raised, is legally justified in carrying out this work, since we study one of the most important and topical as the Institution of Domestic Tax Law, with the following problem "The requirement of declaration assets from the Internal Revenue Service (IRS), which violates the constitutional principle of dignity and privacy of individuals ", analyzing each of the legal implications, studio representing legal significance, used to our training and for practice of law. The Constitution of the Republic of Ecuador recognizes and gives fundamental rights to individuals, as well as defines and punishes conduct that violated through its competent legal system because of the offense or contravention. The Internal Revenue Service (IRS), by Executive Order No. 1051, forcing Ecuadorians to the declaration of assets whose economic assets personally pass two hundred thousand dollars and the conjugal union or indeed exceed four hundred thousand dollars of the United States, which goes against the principles of dignity and privacy, enshrined in the Constitution of the Republic of Ecuador and the Ecuadorian Penal Code, as this information may be mishandled and cause people to be plagiarized. Executive Order mentioned Regulations for the Implementation of the Law on Internal Tax Regime, Article 65, Section Second, contrary to express provisions of the Constitution of the Republic of Ecuador and the Ecuadorian Penal Code

• Autor principal: Lazo Herrera, Liseth Cristina (author)
• Formato: bachelorThesis
• Lenguaje: spa
• Publicado: 2015
• Materias: LEY DE RÉGIMEN TRIBUTARIO INTERNO; DECLARACIÓN JURAMENTADA; DERECHO TRIBUTARIO; SUJETOS DE TRIBUTACIÓN
• Acceso en línea: http://dspace.unl.edu.ec/jspui/handle/123456789/8328