Preferencias académicas de los estudiantes de la carrera de Derecho y su vinculación con los objetivos de desarrollo sostenible (ODS) a través del estudio de sentencias

Abstract

Abstract: Sustainable Development Goal No. 10. Reduce inequality within and between countries and target 10.4 Adopt policies, especially fiscal, wage and social protection policies, and progressively achieve greater equality, are closely related to the study of the judgment 07- 2016, of the National Court of Justice, which is a Triple Reiteration Judgment related to the expense to be considered as deductible, same that was published in the Supplement to the Official Gazette No. 894, on December 1, 2016. As the ruling deals with deductible expenses, it is related to domestic taxes, specifically as an input to determine Income Tax in Ecuador, so it is framed in the subject of Tax Law. The same sentence is related to Objective 4 of the National Development Plan 2015-2021, which seeks to consolidate the sustainability of the social and solidarity-based economic system, and to strengthen dollarization.