La contribución única y temporal desde el punto de vista del principio de capacidad contributiva.

Abstract

The inapplicability of constitutional principles in the process of creating tax laws has been one of the problems raised in Ecuadorian legislation. Although the principle of contributory capacity is not contemplated in the Constitution of the Republic of Ecuador, doctrine and national and international jurisprudence recognize it. On December 31, 2019, the Organic Law for Tax Simplification and Progressiveness was published, which created a tax called "Single and Temporary Contribution" on the income of companies corresponding to fiscal year 2018. It is clear that the existence of this tax not only violates constitutional principles in tax matters, but also arises in a very complicated context for the Ecuadorian economy, especially for the business sector. It is appropriate to emphasize that every year Ecuadorian companies have various charges, which, whether or not they are taxable, are binding and have a significant economic impact on their assets.