Controlling Tax Laws: Effects of Their Declaration of Invalidity
This study analyzes the power to tax or create taxes, the principles and tax-related issues contained in the Political Constitution, the system for reviewing the constitutionality of laws and regulations, with special application to the tax field, and the effects of that review. It focuses primarily...
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| Format: | Article |
| Status: | Published version |
| Publication date: | 2017 |
| Country: | Ecuador |
| Institution: | UASB |
| Repository: | Revista FORO: REVISTA DE DERECHO |
| Language: | Spanish |
| OAI Identifier: | oai:revistas.uasb.edu.ec:article/348 |
| Online Access: | https://revistas.uasb.edu.ec/index.php/foro/article/view/348 |
| Access Level: | Open access |
| Keyword: | DERECHO TRIBUTARIO CONTROL DE CONSTITUCIONALIDAD TRIBUTACIÓN JURISPRUDENCIA TAX LAW CONSTITUTIONALITY CONTROL TAXATION JURISPRUDENCE |
| Summary: | This study analyzes the power to tax or create taxes, the principles and tax-related issues contained in the Political Constitution, the system for reviewing the constitutionality of laws and regulations, with special application to the tax field, and the effects of that review. It focuses primarily on Ecuadorian legislation, but briefly refers to other countries. It includes the jurisprudence of the Constitutional Court of Ecuador. |
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