La potestad impositiva de la administración pública en materia de herencia : análisis especial al fideicomiso.

Abstract

This academic article will be focused mainly on analyzing how the State handles the issue of taxes that are generated from inheritances, in which we will study everything related to the functions that the Ecuadorian State fulfills to create, impose and most importantly collect the different types of taxes through the public administration towards the administered. For this, it is important to know that for a country to have an economic balance and to have an equal development, it is necessary that these taxes be demanded of the citizens, because in the end they will be the ones who benefit from these taxes. The Ecuadorian Tax Code in its article 6 says: "Taxes, in addition to being a means to collect public income, will serve as an instrument of general economic policy, stimulating investment, reinvestment, savings and their destination towards productive and development purposes. national; they will attend to the demands of social stability and progress and will seek a better distribution of national income ”. From this article, the problem that most countries have is born, which is the search for tax evasion or an exaggerated exoneration through different legal figures. It is in this sense that we want to emphasize the tax power that the public administration has in matters of inheritance, making a special analysis of the trust, which despite being a sui-generis legal figure that was born a long time ago, today it is being used more often.