Por favor, use este identificador para citar o enlazar este ítem:
http://dspace.udla.edu.ec/handle/33000/5816| Tipo de material : | bachelorThesis |
| Título : | Legalidad del instructivo que regula las sanciones pecuniarias en materia tributaria |
| Autor : | Pedrera Bustos, Gilberto Paolo |
| Tutor : | Suing Nagua, José Dionicio |
| Palabras clave : | DERECHO TRIBUTARIO;SANCIONES ADMINISTRATIVAS;SANCIONES PECUNIARIAS |
| Fecha de publicación : | 2016 |
| Editorial : | Quito: Universidad de las Américas, 2016 |
| Citación : | Pedrera Bustos, G. P. (2016). Legalidad del instructivo que regula las sanciones pecuniarias en materia tributaria. (Tesis de pregrado). Universidad de las Américas, Quito. |
| Resumen : | El presente trabajo investigativo tiene por objeto demostrar la ilegalidad del Instructivo que regula la aplicación de las sanciones pecuniarias en materia tributaria; interrogante que se pretende resolver a través de los diferentes capítulos... |
| Descripción : | This research work aims and demonstrates the illegality of the Instructive for regulating the application of financial penalties on tax matters; that question of solving a chapters across different aims. In this thesis, the deductive method is applied, since it aims to give a major theoretical foundations and doctrinaires of tax concepts involved in financial penalties. It will begin with the Principle of Legality Known as the cornerstone of Tax Law and principal foundation of modern constitutionalism and which is responsible of Principle bases for the foundations and procedures of the Tax Administration, so we will study the Principle of Reserve Act, since it ensures that certain materials are regulated by law, like the creation of taxes or penalties. Subsequently, doctrine on the powers of the Tax Administration will be reviewed, and then, specifically, will be examined the powers of the Internal Revenue Service (SRI), to determine what these are and if within its attributions, this institution has the faculty to issued instructions to regulate the application of financial penalties in tax matters. |
| URI : | http://dspace.udla.edu.ec/handle/33000/5816 |
| Aparece en las colecciones: | Derecho |
Ficheros en este ítem:
| Fichero | Descripción | Tamaño | Formato | |
|---|---|---|---|---|
| UDLA-EC-TAB-2016-47.pdf | 508,53 kB | Adobe PDF |  Visualizar/Abrir |
Los ítems de DSpace están protegidos por copyright, con todos los derechos reservados, a menos que se indique lo contrario.