Los principios de régimen tributario en la constitución y su incorporación en el código tributario.

It is the final research report entitled "THE PRINCIPLES OF TAX SYSTEMIN THE CONSTITUTION AND ITS INCORPORATION IN THE TAX CODE" and reading it should be noted that with the force of the Constitution of the Republic of Ecuador from the year two thousand eight, is established in Title VII, called System Development, chapter four, in terms of economic sovereignty, Section Five, the tax system, states in its first paragraph of Article 300: "The tax regime is governed by the principles of generality, progressiveness, efficiency, administrative simplicity, retroactivity, equity, transparency and revenue adequacy "and, while article 5 of the Tax Code defines as taxation principles:" The tax regime is governed by the principles of legality, generality, equality, proportionality and non-retroactivity, "that is contained in short the principles of the old Constitution of Ecuador, ie, issued in 1998 and had ten years of operation, which in practice the existing Constitution, would call for reform with In order to save the respective correlation with the current political map, even more, if the supreme law establishes principles which should govern the tax system, as new principles contain references that deserve to be understood by their scope and nature as we find a new model of State, the State constitutional rights and justice against current tax law, and the need to reform or transform the same following the structure proposed by the Constitution, as a possible solution to the problems mentioned. My research in the form of thesis is to overcome this problem and ran through inquiry that could establish the inconsistency generated by the fact of having only tax principles in the Code and that the Constitution has embodied new principles. According to the constitutional arrangements do not need explicit rules for implementing the constitutional provision, however, is required to maintain uniformity in the Ecuadorian law, so the research population considers whether to reform the tax code to avoid such inconsistency, which when implement the existing legislation is generated legal uncertainty, as the constitutional law cannot be violated by the lack of high standard, but there it would be a proper legislative regulation.

• Hlavní autor: Guamán Aldeán, Jorge Luis (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2016
• Témata: DERECHO; PRINCIPIOS; RÉGIMEN TRIBUTARIO
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/15647