Insuficiente aplicación del principio constitucional de equidad en el Régimen Tributario, en la Ley de Impuesto a las Tierras Rurales en lo Referente a la Cuantía

The importance and significance of socio- legal problem called " INSUFFICIENT IMPLEMENTATION OF CONSTITUTIONAL PRINCIPLE OF EQUITY IN TAX REGIME IN THE TAX LAW OF RURAL LAND WITH REGARD TO THE AMOUNT " is based on explaining about the misapplication of the principle enshrined in our Constitution such as Equity and given in our Tax Administration, allowing owners of large numbers of rural acres extremely low pay tribute, thus hurting the earnings of the state by this tax. Therefore for proper tax administration and effective collection of taxes on rural land begins to apply to tax principles necessary for the faithful compliance with established obligations with respect to the determination of the Tax on Rural Land , is efficiently apply the principle of equity for precise extent to which the active subjects and tribute to pay, are consistent and there is equity in what you own and what you pay tax , so therefore this research work is part of adjusting laws and require efficient implementation of the principle of equity in respect of rural land to the tax authorities in our country, together with the Constitution and effectively to comply in form and procedure that the law requires . 5 The theoretical and field work of this thesis allowed me to get criteria, with clear and precise foundations, well known literature, which contributed to the verification of targets, and comparison of the hypotheses, enabling support the proposed changes. Finally the content of the thesis is an intellectual effort of the applicant in the scientific and methodological area addressed theoretically and practically, the importance of proper application of the rule, so I propose reforms to improve tax collection in this branch, according to the principle of equity.

• Autore principale: Abad Vázquez, César Paúl (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2016
• Soggetti: Aplicación del Principio Constitucional; Derecho; Equidad en el Régimen Tributario; Ley de Impuesto a las Tierras
• Accesso online: http://dspace.unl.edu.ec/jspui/handle/123456789/12580