Browsing by Author "Alvarez Bustillos, Ivone Del Rocío"

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    La Mediación Tributaria y el Principio de Suficiencia Recaudatoria
    (Universidad Tècnica de Ambato, Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2023-09) Alvarez Bustillos, Ivone Del Rocío; Vayas Castro, Guillermo Santiago
    The present research work seeks to investigate the viability of tax mediation and the principle of collection sufficiency, for which reason mediation will be addressed from the historical point of view since this will allow taking advantage of positive points that have been granted when applying the same in other aspects of Law, as well as analyze from the historical point of view of taxes and the importance of these in the development of the State. This investigation arises from the reforms that were made to the Tax Code with the Organic Law for Economic Development and Fiscal Sustainability after the Covid-19 pandemic, where the Tax Transaction was implemented as an alternative method of conflict resolution, but the Constitutional Court under Opinion No. 1-23-OP/23 determines that it is unconstitutional. That is why this impact in the legal field is to improve so that the principle of collection sufficiency is fulfilled since it is a new vision to solve tax problems where the will of the parties facilitates this process and thus the State Budget is sufficient for the public spending since it will allow to raise money that contributes to the general budget of the State allowing the social, cultural, educational development among other essential rights of citizens. Within the research, the comparative law of countries that apply tax mediation such as the United Kingdom, Holland, Germany, Italy, the USA, and Mexico has been used, to seek new alternatives to be implemented in Ecuadorian legislation. To meet the objective, we have worked based on the revision of the regulations, as well as the application of instruments such as the survey and interview that have allowed us to carry out a contribution based on the context in which we have worked.