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:Legal security is a right that the Ecuadorian State guarantees to all its citizens; With the objective that each individual enjoys certainty and confidence in the country's legal and economic system, characteristics that allow increased investment and contribute to economic growth, generating greater employment, tax collection, among other factors that boost the economy. Legal certainty requires respect for the principle of non-retroactivity of the law, which imposes time in the analysis of the rule, forcing advance knowledge of the rights and obligations of taxpayers, as well as the limitations and competence of the tax administration. This work will analyze legal security focused on the principle of Irretroactivity of the Law within the field of Tax Law, making a relationship with Sustainable Development Goal No. 16 and linking it with the ruling 384-17-SEP-CC issued by the Constitutional Court of Ecuador on December 13, 2017 in case No. 1632-15-EP. Seeking to encourage citizenship, respect, legal security and constitutional principles.