“Análisis de los principios de progresividad y no confiscatoriedad en el régimen de anticipo de impuesto a la renta”
León Yánez, Pamela Alejandra
The relevance of the proposed analysis is based in the configuration of the internal tax regime, that necessarily should keep perfect accordance with the constitution of the republic. Due to the complexity of the tax system, this research covered exclusively the advance income tax, because of the impact that its collection represents for the taxpayer and the state. It is necessary mentioning that tax collection is one of the immediate effects that causes or pretend the establishment of taxes with fiscal purposes like income tax and the payment of its advance; nevertheless it is important remembering that among the primary objectives of the tax regime of a constitutional state of rights and justice, like Ecuador, the redistribution of wealth is found (which can not be obtained with non compliance of the principles imposed by the legal system), stimulation of employment and production. The rules that regulate the calculation of advance income tax and its collection have been considered many times, most of these valuable thoughts have been limited to judge the fundament of its existence, proposing to be declared unconstitutional. Once the legal implications according to the advance figure were reviewed, the conducted analysis is distinguished for the harmonizing element between the mechanism of the advance payment of a current tax and what to my criteria, should be considered in ecuadorian laws.