Controlling Tax Laws: Effects of Their Declaration of Invalidity

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José Vicente Troya Jaramillo

Abstract

This study analyzes the power to tax or create taxes, the principles and tax-related issues contained in the Political Constitution, the system for reviewing the constitutionality of laws and regulations, with special application to the tax field, and the effects of that review. It focuses primarily on Ecuadorian legislation, but briefly refers to other countries. It includes the jurisprudence of the Constitutional Court of Ecuador.

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How to Cite

Troya Jaramillo, José Vicente. 2017. “Controlling Tax Laws: Effects of Their Declaration of Invalidity”. Foro: Law Journal, no. 9 (January): 97-116. https://doi.org/10.32719/.