La importancia del principio de capacidad contributiva en el régimen tributario ecuatoriano
The Constitution of the Republic of Ecuador, in its article three hundred, has not included the ability to pay principle as one of the principles that shape the natio-nal tax regime. However, the Ecuadorian Constitutional Court, through several rulings, has issued statements of great value on the im...
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8022412 |
| Source: | FORO: Revista de Derecho, ISSN 2631-2484, Nº. 35, 2021 (Ejemplar dedicado a: Trabajo, ambiente laboral, salud y seguridad social), pags. 149-168 |
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FORO: Revista de Derecho, ISSN 2631-2484, Nº. 35, 2021 (Ejemplar dedicado a: Trabajo, ambiente laboral, salud y seguridad social), pags. 149-168
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principle
contribution levy wealth limit principio capacidad contribución tributo riqueza límite |
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principle
contribution levy wealth limit principio capacidad contribución tributo riqueza límite Armijos González, Pedro Orlando La importancia del principio de capacidad contributiva en el régimen tributario ecuatoriano |
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The Constitution of the Republic of Ecuador, in its article three hundred, has not included the ability to pay principle as one of the principles that shape the natio-nal tax regime. However, the Ecuadorian Constitutional Court, through several rulings, has issued statements of great value on the importance of this principle, affirming that it constitutes the transversal axis that is based on the obligation to pay taxes; even being considered as the ground of the amount of contributions, and the limit of the tax burden. This principle seeks to make people contribute to the financing of public spending in an adequate way, according to their real capacity, as long as there are manifestations of demonstrable wealth, that is why the lawmaker at the time of the formation of a new levy, finds himself in the obligation to consider it. The importance of this maxim for the Ecuadorian Tax Regime is undeniable, since it stands as guarantee of the subjects, preventing the sources of wealth from being disrupted with the establishment of excessive loads that could ultimately be considered unconstitutional, because of putting at risk the tax harmony that involves the interrelation of constitutional principles, including the ability to pay principle.
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Article
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| author |
Armijos González, Pedro Orlando
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| author_facet |
Armijos González, Pedro Orlando
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| author_sort |
Armijos González, Pedro Orlando
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| title |
La importancia del principio de capacidad contributiva en el régimen tributario ecuatoriano
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| title_short |
La importancia del principio de capacidad contributiva en el régimen tributario ecuatoriano
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| title_full |
La importancia del principio de capacidad contributiva en el régimen tributario ecuatoriano
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| title_fullStr |
La importancia del principio de capacidad contributiva en el régimen tributario ecuatoriano
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| title_full_unstemmed |
La importancia del principio de capacidad contributiva en el régimen tributario ecuatoriano
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| title_sort |
la importancia del principio de capacidad contributiva en el régimen tributario ecuatoriano
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2021
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https://dialnet.unirioja.es/servlet/oaiart?codigo=8022412
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1709755099187773440
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dialnet-ar-18-ART00014699302021-08-05La importancia del principio de capacidad contributiva en el régimen tributario ecuatorianoArmijos González, Pedro OrlandoprinciplecontributionlevywealthlimitprincipiocapacidadcontribucióntributoriquezalímiteThe Constitution of the Republic of Ecuador, in its article three hundred, has not included the ability to pay principle as one of the principles that shape the natio-nal tax regime. However, the Ecuadorian Constitutional Court, through several rulings, has issued statements of great value on the importance of this principle, affirming that it constitutes the transversal axis that is based on the obligation to pay taxes; even being considered as the ground of the amount of contributions, and the limit of the tax burden. This principle seeks to make people contribute to the financing of public spending in an adequate way, according to their real capacity, as long as there are manifestations of demonstrable wealth, that is why the lawmaker at the time of the formation of a new levy, finds himself in the obligation to consider it. The importance of this maxim for the Ecuadorian Tax Regime is undeniable, since it stands as guarantee of the subjects, preventing the sources of wealth from being disrupted with the establishment of excessive loads that could ultimately be considered unconstitutional, because of putting at risk the tax harmony that involves the interrelation of constitutional principles, including the ability to pay principle.La Constitución de la República del Ecuador, en su artículo trescientos, no ha incluido al principio de capacidad contributiva como una de las máximas que modelan el régimen tributario nacional. No obstante, la Corte Constitucional ecuatoriana a través de varias sentencias, ha emitido pronunciamientos de gran valía acerca de la importancia de este principio, llegando a afirmar que el mismo constituye un eje transversal que tiene como fundamento la obligatoriedad de tributar; inclusive siendo considerada como la base de la cuantía de los aportes, de la misma forma como el límite de la presión tributaria. Este principio busca que las personas contribuyan al financiamiento del gasto público de forma moderada, atendiendo a su capacidad real, siempre y cuando se desprendan manifestaciones de riqueza verificables, es por esto que el legislador al momento de la configura-ción de un nuevo tributo, se encuentra en la obligación de considerarlo. La impor-tancia de esta máxima para el Régimen Tributario ecuatoriano es innegable, pues está erigida como garantía de los sujetos, evitando que las fuentes de riqueza sean trastocadas con la instauración de tributos desmesurados que ultimadamente po-drían ser considerados como inconstitucionales, por el hecho de poner en riesgo la armonía tributaria que supone la interrelación de los principios constituciona-les, incluyendo el de capacidad contributiva.2021text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8022412(Revista) ISSN 1390-2466(Revista) ISSN 2631-2484FORO: Revista de Derecho, ISSN 2631-2484, Nº. 35, 2021 (Ejemplar dedicado a: Trabajo, ambiente laboral, salud y seguridad social), pags. 149-168spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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