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 analyzes Sentence No. 002-18-SCN-CC issued by the Constitutional Court of the Ecuador in the context of tax law, highlighting the importance of interpretation coherent and transparent legislation by the Internal Revenue Service. HE emphasizes the role of the Court as an entity that protects constitutional rights, particularly legal certainty, in the face of potentially inconsistent interpretations of the law. In alignment with Sustainable Development Goal 16, it is highlighted how the judicial decision can foster accountable and transparent institutions. Also I know suggests the need to differentiate legality from morality in tax decisions, introducing an ethical perspective into the discussion.