El Principio de Capacidad Contributiva y los derechos del contribuyente frente a la Potestad Tributaria

The principle of contributory capacity has been a principle that has been little discussed or developed by national doctrine and Ecuadorian courts, unlike international jurisprudence and doctrine that has spent many years studying its importance as a principle of tax justice in the distribution of the tax burden. , being the prism for the realization of an optimal and fair tax system or regime. The taxable capacity allows to delimit the tax power and give the taxpayers the necessary guarantees so that their compliance with the duty to contribute to public expenses does not affect their rights and is rational and equitable. Within this investigation doctrinal, legal and jurisprudential notions are addressed, which help to understand that although the Constitutional Court states that it is implicit in other tax principles, this recognition has not changed the scenario, it continues to generate difficulties such as: laws that They violate this principle, taxes with an excessive rate, bills are presented that increase the tax pressure and that end up being confiscatory, there is no economic development, no foreign investment, there is no greater collection because before greater tax pressure, equal or greater evasion.

• Hlavní autor: Ajila Castillo., Verónica Vanessa (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2020
• Témata: DERECHO; CAPACIDAD CONTRIBUTIVA; DERECHOS DEL CONTRIBYENTE; POTESTAD TRIBUTARIA
• On-line přístup: https://dspace.unl.edu.ec/jspui/handle/123456789/23590