Evolution of the principles of Tax Law in the Constitutions of Ecuador.

Abstract

The present work contains the study of the constitutional normative evolution of the principles that regulate the tax regime in Ecuador, and for this purpose, the Constitutions that have governed since its republican life were analyzed; that is, the thematic area studied is Constitutional Tax Law, which regulates the legal tax relationship between the State or creditor entity (active subject) and the taxpayers or those responsible for them (taxable subjects). In this sense, the objective of this work is to provide a normative and theoretical description of the evolution of the tax principles that have protected the contributory benefits of Ecuadorian citizens since the republican beginning of this country.