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: During the last 30 years, Ecuador's fiscal policy has revealed new trends aimed at correcting legal gaps around the collection of taxes. That is why the main objective of this research is to carry out a analysis of ruling No. 09501-2019-00261 this due to the improper collection made by the Internal Revenue Service (SRI), to its users. Subsequently, the mechanisms are addressed internationally recognized organizations to combat it, emphasizing the agreements to avoid International Double Taxation. In the methodology, the systematic method, since the information obtained was compiled in an orderly manner and sequential, the exegetical method was also applied, which interpreted the data obtained from the same reality of the present study. The techniques that were used were the signing and the study of sentences. Finally, conclusions and recommendations were made in based on the signing made. In conclusion, it is important to point out that the agreements International payments are vital to avoid double taxation as they can become suitable mechanisms to combat international tax avoidance and evasion.