Control of Tax Laws and the Effects of Their Declaration of Invalidity

This study analyzes the power to tax, the principles and issues of tax law enshrined in the Ecuadorian Constitution, the system for reviewing the constitutionality of laws and regulations, with particular emphasis on taxation, and the effects of such review. It focuses primarily on Ecuadorian legisl...

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Detalles Bibliográficos
Autor: Troya Jaramillo, José Vicente
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2017
País:Ecuador
Idioma:español
OAI Identifier:oai:revistas.uasb.edu.ec:article/321
Acceso en línea:https://revistas.uasb.edu.ec/index.php/foro/article/view/321
Access Level:acceso abierto
Palabra clave:DERECHO TRIBUTARIO
CONTROL DE CONSTITUCIONALIDAD
TRIBUTACIÓN
JURISPRUDENCIA
TAX LAW
CONSTITUTIONALITY CONTROL
TAXATION
JURISPRUDENCE
Descripción
Sumario:This study analyzes the power to tax, the principles and issues of tax law enshrined in the Ecuadorian Constitution, the system for reviewing the constitutionality of laws and regulations, with particular emphasis on taxation, and the effects of such review. It focuses primarily on Ecuadorian legislation but briefly touches upon the legal systems of other countries. It also includes the jurisprudence of the Constitutional Court of Ecuador.