Las exenciones tributarias de las instituciones educativas de carácter privado y su vulneración al principio tributario de proporcionalidad.
This thesis was born in order to carry out a legal and doctrinal in the constitution and the Tax System on exemptions from private educational institutions to income tax, and the inapplicability of the Principle of Proportionality tax. As we all know today arise conformations creations or private ed...
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado em: |
2011
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| Assuntos: | |
| Acesso em linha: | http://dspace.unl.edu.ec/jspui/handle/123456789/20119 |
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Adicionar Tag | Resumo: | This thesis was born in order to carry out a legal and doctrinal in the constitution and the Tax System on exemptions from private educational institutions to income tax, and the inapplicability of the Principle of Proportionality tax. As we all know today arise conformations creations or private educational institutions whose sole purpose is to gain profit, but not an established social order, so that these institutions should pay income tax because of the exquisite utilities obtained. Payment of fess and pension income is great for those institutions, the same as most of the usefulness of it is reinvested in the same institution, and should not be subject to exemption from income tax. Because of this private education has become a company considering the student as another client, whose only goal is to provide social status, but not quality education. Therefore it is necessary to reform the tax code in Article 35 no. 4 for these private educational institutions pay taxes like all natural and legal persons, to evade and avoid taxes and that its creators continue to benefit from this loophole in the code. |
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