Análisis de la ley orgánica para evitar la especulación sobre el valor de las tierras y fijación de tributos y el principio de no confiscación

Abstract

The following research work aims to analyze the Organic Law to avoid speculation on the value of land and taxation and the principle of non-confiscation, for this investigation has been divided into three chapters.

In the first chapter we will study the basic concepts, historical and normative antecedents, in such a way that a framework can be provided in which the concepts covered by the Law in question are better understood.

In the second chapter we will examine the Principles of Tax Law recognized by the Ecuadorian legislation and the Principle of Non-Confiscation, and finally, in the third chapter, to analyze in depth the Organic Law to avoid speculation on the value of lands and taxation reasons for its creation, the objectives it intended to meet, this with the purpose of determining whether the now repealed Organic Law was or was not confiscatory