Jurisprudencia y Ciencias Sociales

URI permanente para esta comunidadhttp://repositorio.uta.edu.ec/handle/123456789/892

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2020 - 20252

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Tema: search.filters.subject.ACUERDOS COMERCIALES

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  • Miniatura
    Item type:Ítem,
    Los acuerdos comerciales bilaterales y multilaterales celebrados por el Ecuador y la aplicación del principio de suficiencia recaudatoria
    (Universidad Técnica de Ambato, Facultad de Juriprudencia y Ciencias Sociales, Carrera de Derecho, 2025-08-01)
    Pasto Chimbo, Danny Alexander
    ;
    Pérez Mayorga, Betty Cumandá
    Bilateral and multilateral trade agreements entered into by Ecuador and the application of the tax collection sufficiency principle. The signing of trade agreements grants tariff preferences through the elimination or reduction of tariffs on products that are imported and exported to Ecuador, so that tax collection decreases, putting at risk the principle of sufficiency of tax collection. The objective of this research is to determine the consequences of the bilateral and multilateral trade agreements in force in relation to the collection of taxes that allow effectively complying with public spending without the need to resort to loans. For this purpose, a qualitative methodological design has been used, of a bibliographic-documentary type through the application of interviews to experts in foreign trade, lawyers and officials of the SENAE, with the purpose of determining the application of the trade agreements and the principle of tax collection sufficiency. The conclusions of the research are related to the determination of the bilateral and multilateral trade agreements in force, and the compliance with the principle of sufficiency of tax collection through the perception and experience of the experts, which show that trade agreements significantly affect the collection of customs duties, as well as the lack of adequate structures for national companies to compete in the international market. Keywords: Trade
  • Miniatura
    Item type:Ítem,
    La supremacía constitucional y el control de constitucionalidad de los tratados bilaterales de inversión en el Ecuador
    (Universidad Técnica de Ambato, Facultad de Jurisprudencia y Ciencias Sociales, Posgrado, Maestría en Derecho Constitucional, 2020-02)
    Maisanche Tomarima, Diego Armando
    ;
    Machuca Lozano, Santiago Esteban
    This research paper tends to analyze the interaction between basic principles of constitutional law and international law, in the light of the constitutionality control of the Bilateral Investment Treaties in Ecuador. Also, considering the profound constitutional changes experienced since the conception of the so-called Montecristi Constitution of 2008. Consequently demonstrating the impact of the principle of constitutional supremacy in the abstract control of constitutionality of the Treaties and Commercial Agreements in Ecuador. To address the issue, the fundamentals that inspire the principle of constitutional supremacy and the control of constitutionality will be analyzed. Likewise, the basic principles of International Law that demand the fulfillment of the obligations conceived through international instruments by the States. Within that framework, the importance of Ecuador's state sovereignty will be considered, in relation to national jurisdiction over international jurisdiction in conflict resolution, and the declaration of unconstitutionality of the Bilateral Investment Treaties. In the same way, the implications of the principle of constitutional supremacy will be established, in the legal certainty that Ecuador offers in its legal system in the conception of international instruments in commercial matters. Draws attention to legal certainty in the Treaties and Commercial Agreements signed by Ecuador since 1992, with the Bilateral Investment Treaties. At the same time, the denunciation of said treaties prior to the declaration of unconstitutionality in the exercise of the abstract control of the Ecuadorian Constitutional Court. By way of illustration, we will indicate the repercussions of the denunciation of the Bilateral Investment Treaties, in the productive and economic apparatus of Ecuador. Within the set of public policies oriented to Legal Security that Ecuador offers. We will also highlight the importance of devising a clear, safe legal system that provides respect for international instruments and the effective resolution of conflicts between subjects of international law. Finally, a proposal is presented for the elaboration of a draft of amendments to the Constitution of the Republic of Ecuador, in its articles 417, 421, 422, 438. This with the purpose of carrying out an abstract control of constitutionality of the international instruments to the light of the pacta sunt servanda principle, which determines that international commitments assumed through treaties cannot be breached by arguing provisions of domestic law, not even the Constitution itself. Likewise, to establish the correct path, to get rid of the obligations emanating from an international instrument, the same that the complaint procedure must be followed, in accordance with the Vienna Convention on the Law of Treaties, unless the same instrument provides for a procedure of specific complaint.