http://hdl.handle.net/10644/696| Campo DC | Valor | Lengua/Idioma |
|---|---|---|
| dc.contributor.advisor | Montaño Galarza, César Eduardo, dir. | es_ES |
| dc.contributor.author | Mejía Salazar, Álvaro Renato | - |
| dc.coverage.spatial | ECUADOR | es_ES |
| dc.date.accessioned | 2010-05-26T20:25:12Z | - |
| dc.date.available | 2010-05-26T20:25:12Z | - |
| dc.date.issued | 2009 | - |
| dc.identifier.citation | Mejía Salazar, Alvaro Renato. Naturaleza jurídica de los recursos administrativos en materia tributaria. Quito, 2009, 122 p. Tesis (Maestría en Derecho. Mención en Derecho Tributario). Universidad Andina Simón Bolívar, Sede Ecuador. Área de Derecho. | es_ES |
| dc.identifier.other | T-0758 | - |
| dc.identifier.uri | http://hdl.handle.net/10644/696 | - |
| dc.description.abstract | Toda persona posee un derecho general a impugnar las actuaciones de las autoridades públicas. En sede administrativa, este derecho se encuentra instrumentado principalmente a través de los institutos procesales denominados Recursos. La legislación tributaria ecuatoriana, prevé la existencia de tan sólo un Recurso, lo cual limita el derecho a la impugnación del contribuyente. Es por ello que este trabajo se encarga del estudio de los diferentes Recursos que la doctrina y las distintas legislaciones han desarrollado. De manera especial, se analiza la naturaleza jurídica de estos medios de impugnación, a fin de identificar el contenido y alcance de cada una de las clases y subclases de Recursos. Todo lo cual aporta elementos de juicio para la elaboración de nuestra postura por la rehabilitación normativa de Recursos derogados –Reposición– y por la creación de uno nunca previsto en materia tributaria común –Apelación–. | es_ES |
| dc.language.iso | spa | es_ES |
| dc.publisher | Universidad Andina Simón Bolívar, Sede Ecuador | es_ES |
| dc.rights | openAccess | es_ES |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-sa/3.0/ec/ | es_ES |
| dc.subject | TRIBUTACIÓN | es_ES |
| dc.subject | REVISIÓN JUDICIAL DE ACTOS ADMINISTRATIVOS | es_ES |
| dc.subject | RECURSO ADMINISTRATIVO | es_ES |
| dc.subject | LEGISLACIÓN ECUATORIANA | es_ES |
| dc.title | Naturaleza jurídica de los recursos administrativos en materia tributaria | es_ES |
| dc.type | masterThesis | es_ES |
| dc.tipo.spa | Tesis Maestría | es_ES |
| Aparece en las colecciones: | Maestría en Derecho | |
| Archivo | Descripción | Tamaño | Formato | |
|---|---|---|---|---|
| T758-MDE-Mejía-Naturaleza jurídica de los recursos administrativos.pdf | 456,19 kB | Adobe PDF |  Visualizar/Abrir |
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