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dc.contributor.advisorTroya Jaramillo, José Vicente, dir.es_ES
dc.contributor.authorMogrovejo Jaramillo, Juan Carlos-
dc.coverage.spatialECUADORes_ES
dc.date.accessioned2010-06-28T16:54:21Z-
dc.date.available2010-06-28T16:54:21Z-
dc.date.issued2006-
dc.identifier.citationMogrovejo Jaramillo, Juan Carlos. Análisis de la constitucionalidad del poder tributario municipal contemplado en la actual Ley Orgánica de Régimen Municipal. Quito, 2006, 100 p. Tesis (Maestría en Derecho. Mención en Derecho Tributario). Universidad Andina Simón Bolívar, Sede Ecuador. Área de Derecho.es_ES
dc.identifier.otherT-0429-
dc.identifier.urihttp://hdl.handle.net/10644/875-
dc.description.abstractEsta tesis se orienta al análisis del poder tributario municipal, su reconocimiento en el marco de la Constitución Política de la República del Ecuador que define sus límites y efectos. En este contexto, tiene como propósito evidenciar a la luz de la actual Ley Orgánica de Régimen Municipal, el ejercicio del poder tributario, sus implicaciones y eventuales desbordamientos que derivan en el cuestionamiento de la constitucionalidad de ciertas disposiciones de esta ley, como la de poder modificar mediante ordenanza impuestos municipales. Modificación que implica bajo el justificativo de estimular actividades productivas, culturales, educativas, deportivas y de beneficencia, la reducción de hasta un 95 por ciento de los valores a pagar por tales impuestos. Se analiza los principios de reserva de ley y de legalidad al tenor de las prescripciones constitucionales vigentes, complementado con un desarrollo doctrinario que refleja la postura de estos principios frente al ejercicio del poder tributario municipal y a los elementos del tributo. Se enfoca igualmente la teoría de estímulos tributarios, el proceso político-jurídico que plasmó las reformas a la Ley Orgánica de Régimen Municipal y, finalmente el análisis de la constitucionalidad o no de la norma de la LORM antes referida, en tanto se verifique si excede o no los límites del poder tributario municipal reconocidos por nuestra Carta Política.es_ES
dc.language.isospaes_ES
dc.publisherUniversidad Andina Simón Bolívar, Sede Ecuadores_ES
dc.rightsopenAccesses_ES
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/3.0/ec/es_ES
dc.subjectTRIBUTACIÓNes_ES
dc.subjectGOBIERNO LOCALes_ES
dc.subjectADMINISTRACIÓN FISCALes_ES
dc.subjectLEGISLACIÓN ECUATORIANAes_ES
dc.titleAnálisis de la constitucionalidad del poder tributario municipal contemplado en la actual Ley Orgánica de Régimen Municipales_ES
dc.typemasterThesises_ES
dc.tipo.spaTesis Maestríaes_ES
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La Universidad Andina Simón Bolivar es un centro académico de postgrados, abierto a la cooperación internacional. Creada por el Parlamento Andino, forma parte del Sistema Andino de Integración. Eje fundamental de su trabajo es la reflexión sobre América Andina, su cultura, su desarrollo científico y tecnológico, su proceso de integración. Uno de sus objetivos básicos es estudiar el papel de la Comunidad Andina en América Latina y el mundo.