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: The research is based on two fundamental axes based on the process of articulation of theoretical and practical knowledge within the framework of the Sustainable Development Goals, sustainable development goals No. 1 and 10 were raised; whose main goal is social protection with inclusion policies and reducing inequalities.In the analysis, the controversy regarding the resolution is studied, which consists of the return of the payment made for income tax, taking into consideration the expenses that can be considered as deductible and which are not in accordance with the provisions of the Internal Tax Regime Law; Therefore, the Tax Administration and taxpayers must abide by the legal rules and doctrines based on justice and equality.Therefore, it is necessary to be clear that the objectives of sustainable development must be the guidelines for public policies within Ecuador, which are theobject of study within judgment No. 17510-2017-00167.