La Aplicación Reglamentaria, en la determinación del Impuesto a la Herencia Legados y Donaciones, contraviniendo el Principio de Reserva de Ley

In Ecuador there are multiple taxes, this thesis called "enforcements the tax on bequests inheritances and gifts, contravening the principle of legal reserve" to which began analyzing the constitution and the tax code and evidenced contradictions in the supremacy of the standards for which regulatory powers and the power of law was analyzed. By making the imposition of tax on legacies inheritance and donations not taken into account the legal authority and regulatory power because it can create taxes, as stipulated in the constitution only by law referring to what stipulates the principle legality, legal contradictions in the tax code and constitution as to the powers of the administration was analyzed. In the tax code talks about the law- reserve tax laws determine the taxable object, the active and passive subjects, the amount of the tax or how to establish it. Regulation must comply with the principle of legality, the principle of legal reserve and the hierarchy of norms, so that the regulation can not contradict the provisions of the Act, and also dictated by a lower authority can not contradict the dictated by a higher-ranking. 5 The regulation must be approved by the competent body, because if not, would be null and void. The tax code talks about the regulatory power. -no rules may modify or alter the meaning of the law or create tax obligations or establish exemptions not provided for therein. The regulations to the law of taxation on inheritance tax without taking into account the principle of legality and legal reserve which contravenes the constitution is implemented. Besides that, using the analytical method could analyze other legislation in which it was evident that the determination and collection of inheritance tax is, by law and not by regulations and prevailing the principle of legality, and this affects the economy of our taxpayers economically, moral, etc.

• Päätekijä: Torres Córdova., Juan Pablo (author)
• Aineistotyyppi: bachelorThesis
• Kieli: spa
• Julkaistu: 2017
• Aiheet: DERECHO; CÓDIGO TRIBUTARIO; IMPUESTOS A LAS HERENCIAS; CONTRIBUYENTES
• Linkit: http://dspace.unl.edu.ec/jspui/handle/123456789/17845