Necesidad de reformar el código orgánico tributario y a la ley de régimen tributario interno en lo que respecta al pago de intereses y multas a cargo del sujeto pasivo, por el retraso en el pago total o parcial del impuesto a la renta.

The present research is an analysis of doctrine, jurisprudence, legal related interest and penalties paid by the taxpayer, for the delay in full or partial payment of income tax in Ecuador. This is done with proper testing of the laws of other countries such as Mexican law and Chilean law, which hav...

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Bibliographic Details
Main Author: CHURO CASTILLO, GUIDO MIGUEL (author)
Format: bachelorThesis
Language:spa
Published: 2013
Subjects:
Online Access:http://dspace.unl.edu.ec/jspui/handle/123456789/20575
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