Derecho

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    La remisión y el derecho a la igualdad de los contribuyentes
    (Universidad Técnica de Ambato. Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2020-07) Aguiar Viteri, Alba Elizabeth; Vayas Castro, Guillermo Santiago
    The referral has been a way of terminating a tax obligation, existing as such within the current Tax Code, applying since previous years; considering, or rather taking into account only the positive aspect that it represents, since it allows the State to benefit by gaining liquidity. However, bringing up other aspects, which had not been taken into account, such as, the effects that the application of this process may have, at the level of the exercise of constitutional rights and guarantees, such as equality. For these reasons, this work is carried out, for the realization of an in-depth study that allows clarifying the present situation, for which the study was prepared taking as reference the last current remission law of the year 2018, given the similarities that it had with that of previous periods, also making an analysis of the perspective that it holds in relation to equality, seen from its different facets, that is to say in condition of principle and right, decomposing, in turn, in dimensions, the same ones, which of course are necessary to study, for a greater understanding and definition of the contexts in which their action takes place, since it must be understood that equality as embodied in the law in practice is different, branching out its structure , which makes the concept of it an object of difficult definition. With the clear objective of having a greater vision from the perspective of those involved in the research topic, the application of surveys to 393 taxpayers was used, taking this number as a reference sample of the 33,000 taxpayers who received the last referral corresponding to Zone 3, interviews were also applied. In this way, making use of fields such as field research, in order to obtain results that contribute to the construction and consolidation of criteria, through its interpretation.