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: This study focuses on the importance of the 17 Sustainable Development Goals (SDGs), focusing mainly on SDG No. 10, which seeks to reduce inequalities within of the societies. The link between this objective and tax law is examined, with special attention to SDG 10.3, which seeks to guarantee equal opportunities and reduce inequality of results. Judgment No. 110-21-IN/22 and cumulative sentences of the Constitutional Court of Ecuador, which addresses a public action of unconstitutionality related to the Decree-Law. The importance of the protected rights in this judgment, such as the principle of unity of matter, progressivity and taxable capacity, tax equity, equality and non-discrimination. The analysis of this judgment seeks the restitution of violated rights and is aligned with the SDGs, promoting social justice. Emphasis is placed on the need for equitable tax policies that promote equality of opportunities for all citizens. This study reflects on the connection between the SDG 10, tax law and ruling No. 110-21-IN/22, highlighting the importance of guarantee social justice and equality in Ecuadorian society.