Legalidad del instructivo que regula las sanciones pecuniarias en materia tributaria

Pedrera Bustos, Gilberto Paolo

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Campo DC	Valor	Lengua/Idioma
dc.contributor.advisor	Suing Nagua, José Dionicio	-
dc.creator	Pedrera Bustos, Gilberto Paolo	-
dc.date.accessioned	2016-11-01T16:54:44Z	-
dc.date.available	2016-11-01T16:54:44Z	-
dc.date.issued	2016	-
dc.identifier.citation	Pedrera Bustos, G. P. (2016). Legalidad del instructivo que regula las sanciones pecuniarias en materia tributaria. (Tesis de pregrado). Universidad de las Américas, Quito.	es_ES
dc.identifier.other	UDLA-EC-TAB-2016-47	-
dc.identifier.uri	http://dspace.udla.edu.ec/handle/33000/5816	-
dc.description	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.	en
dc.description.abstract	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...	es_ES
dc.format.extent	117 p.	es_ES
dc.language.iso	spa	es_ES
dc.publisher	Quito: Universidad de las Américas, 2016	es_ES
dc.subject	DERECHO TRIBUTARIO	es_ES
dc.subject	SANCIONES ADMINISTRATIVAS	es_ES
dc.subject	SANCIONES PECUNIARIAS	es_ES
dc.title	Legalidad del instructivo que regula las sanciones pecuniarias en materia tributaria	es_ES
dc.type	bachelorThesis	es_ES
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