bachelorThesis
Las exacciones parafiscales en la legislación ecuatoriana
Fecha
2017Autor
Guachún Lucero, María Elena
Institución
Resumen
The purpose of this research is to analyze the legal nature of parafiscal charges, their method of collection and application because of Ecuadorian legislation does not legally recognize them. It is important to clarify if the parafiscal levies could be configurated as a kind of tax because it is governed by constitutional principles and has its own characteristics similar to the existing taxes in our country, thus establishing a special regime of its establishment, management and control.
The parafiscal levies are nonfiscal income because they are controlled by institutions that are not part of the central state structure, and their resources are not going to enter the general state budget; its purpose to finance the expenses, interest, activities of certain groups of tax collectors enjoy autonomy and legality because they have to be exceptional with the principles of legality budget and cash unit.