II semestre 2017 (julio-diciembre)

 

Published: 2018-10-12

Full Issue

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Main Theme

Origin and minimum content of the Constitutional Financial Law

Eddy De La Guerra Zuñiga, Dra.

5-29

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Financial control systems and their evolution in Ecuador

Victor Granda Aguilar, Dr.

31-51

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Mining royalty in Ecuador: original patrimonial resource disguised as tax?

María del Carmen Crespo Alvear

53-77

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Description of extra fiscal taxes of an environmental nature and the problems that surround them. Ecuadorian case

Judith Yánez Villavicencio

79-94

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Strengthening of international exchange of information to combat tax fraud on income tax: comparative case study between Ecuador and Chile

Consuelo Velasco Mancheno, Mg., Christian Castañeda Flórez, Mg.

95-111

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Financial activity in the constitutional State: the income resulting from the management of public assets in Colombia, Venezuela, Ecuador and Bolivia

Gabriel Santiago Galán Melo, Mg.

113-138

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Jurisprudence

The constitutional obligation of the State to establish tax exemptions in favor of persons with disabilities: analysis of the Constitutional Court of Ecuador judgment No. 019-17-SIN-CC

Daniela Estefanía Erazo Galarza, Mg.

141-153

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