Análisis sobre la procedencia de una acción de protección de contenido constitucional tributario

Abstract

The main purpose of this academic work is to analyze the possibility of activating constitutional justice to protect cases that contain tax law features, a detailed study is made about the essential content that the Constitutional Court of Ecuador has issued through current jurisprudence of the constitutional tax principles that are contained in the article 300 of the Constitution of the Republic, in the same way, the characteristics of the jurisdictional guarantee of protection action are exposed, this characteristics make possible to protect the tax law cases through the constitutional justice because it is "direct and effective''. Finally, it is shown that nowadays exists serious confusion about the possibilities of protecting cases through constitutional justice or ordinary justice, therefore, this work focuses on clarifying these doubts and confusions to obtain a better administration of constitutional justice in the country.