Análisis Constitucional de la Proporcionalidad del Impuesto Predial y su Coactiva en el Gobierno Autónomo Descentralizado de Guayaquil-1
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2022-09
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Universidad de Guayaquil, Facultad de Jurisprudencia Ciencias Sociales y Polìticas
Resumen
El propósito para desarrollar este trabajo de investigación consiste en identificar
y analizar cómo actúa el derecho constitucional referente a la proporcionalidad de los
impuestos ya sean estos impuestos tributarios, impuestos prediales o de cualquier otro
tipo de recaudación que haya sido estipulado por parte de las autoridades competentes que
recaudan fondos, es decir, a los cualesse cancela estostributos. Esimportante recalcarque,
si bien las obligacionestributariastienen factores positivos y negativos, parael Estadotiene
una función positiva, pero para el ciudadano es negativa puesto que contribuye coneste
valor, la problemática constitucional se puede indicar que es por los cuales no son
estandarizados de acuerdo con una base de administración única para los ciudadanos
ecuatorianos. Se pueda constatar que existe una vulneración constitucional
por esta desproporcionalidad de imposición de tributos, la cual permite plena libertad y
potestad de cada gobierno autónomo descentralizado para administrar e imponer un
determinado valor sin tomar en cuenta condiciones que van de la mano con los derechos
fundamentales que garantiza nuestra Constitución. En el caso de impuestos prediales que
son interpuestos por los GAD se convierte en una aplicación con cuantía indeterminada
o no regulada por esta razón también es crítico en valoración que se hace a la norma
constitucional, a las leyes tributarias y las ordenanzas emitidas por los municipios. El tipo
de investigación se efectúa acorde a un método comparativo en donde se analizarán
normas constitucionales y tributarias de otros países, permitiendo analizar si existe alguna
vulneración sobre el tema.
The purpose for developing this research work is to identify and analyze how constitutional law acts regarding the proportionality of taxes, whether these are tax taxes, property taxes or any other type of collection that has been stipulated by the competent authorities that collect funds, that is, to which these taxes are paid. It is important to emphasize that, although tax obligations have positive and negative factors, for the state it has a positive function, but for the citizen it is negative since it contributes with this value, the constitutional problem can be indicated that is why they are not standardized according to a single administration base for Ecuadorian citizens. It can be verified that there is a constitutional violation due to this disproportionality of taxation, which allows full freedom and power of each decentralized autonomous government to manage and VIII impose a certain value without considering conditions that go hand in hand with the fundamental rights guaranteed by our Constitution. In the case of property taxes that are filed by the GAD, it becomes an application with an indeterminate or unregulated amount, for this reason it is also critical in the assessment made of the constitutional norm, the tax laws and the ordinances issued by the municipalities. The type of investigation is conducted according to a comparative method where constitutional and tax regulations of other countries will be analyzed, allowing to analyze if there is any violation on the subject.
The purpose for developing this research work is to identify and analyze how constitutional law acts regarding the proportionality of taxes, whether these are tax taxes, property taxes or any other type of collection that has been stipulated by the competent authorities that collect funds, that is, to which these taxes are paid. It is important to emphasize that, although tax obligations have positive and negative factors, for the state it has a positive function, but for the citizen it is negative since it contributes with this value, the constitutional problem can be indicated that is why they are not standardized according to a single administration base for Ecuadorian citizens. It can be verified that there is a constitutional violation due to this disproportionality of taxation, which allows full freedom and power of each decentralized autonomous government to manage and VIII impose a certain value without considering conditions that go hand in hand with the fundamental rights guaranteed by our Constitution. In the case of property taxes that are filed by the GAD, it becomes an application with an indeterminate or unregulated amount, for this reason it is also critical in the assessment made of the constitutional norm, the tax laws and the ordinances issued by the municipalities. The type of investigation is conducted according to a comparative method where constitutional and tax regulations of other countries will be analyzed, allowing to analyze if there is any violation on the subject.
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Palabras clave
IMPONER, OBLIGACIONES, PROPORCIONALIDAD, TRIBUTOS, VULNERACIÓN.