The Review of the Tax Legal Relationship
Until the mid-20th century, the study of the application of tax law to specific cases was generally based on the framework of the tax relationship. However, regardless of the revision of the concept of obligatory legal relationships that has occurred in the field of public law, within tax law it is...
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2017 |
| País: | Ecuador |
| Recursos: | Universidad Andina Simón Bolivar |
| Repositorio: | Revista FORO: REVISTA DE DERECHO |
| Idioma: | español |
| OAI Identifier: | oai:revistas.uasb.edu.ec:article/350 |
| Acesso em linha: | https://revistas.uasb.edu.ec/index.php/foro/article/view/350 |
| Access Level: | acceso abierto |
| Palavra-chave: | DERECHO TRIBUTARIO TRIBUTACIÓN TAX LAW TAXATION |
| Resumo: | Until the mid-20th century, the study of the application of tax law to specific cases was generally based on the framework of the tax relationship. However, regardless of the revision of the concept of obligatory legal relationships that has occurred in the field of public law, within tax law it is not possible to exhaustively study the tax liability through an analysis limited to examining the tax obligation and the corresponding right to payment. If a thorough and comprehensive examination of the tax phenomenon is desired, it is necessary to consider the active and passive subjective positions derived from the law. Regarding the former, this should not be in terms of a right to payment, but rather as the power to impose taxes; and regarding the latter, the analysis should not be limited to the tax obligation, but should extend to the entire set of required actions stipulated by the law. |
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