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 sentencia

Abstract

Abstract: This Integration Work took place at the Universidad Técnica Particular de Loja UTPL, with the aim of contributing to the research community, allowing the law student, the preferential assignment of the subject, which correspond or pleases, in the critical and investigative analysis of court rulings linking the Sustainable Development Goals (SDGs) which lasts the process of analysis and investigation of sentences issued in Ecuador, therefore, Tax Law was chosen as a relevant subject for this research, aimed at the analysis of International Law, related to International Contracts and Agreements, adhering to the Constitution of the Republic of Ecuador. The internal regulations, doctrine, research and articles that contributed to its study were sought in a referential manner. The subject of preference was linked to one of the Sustainable Development Goals in order to demonstrate the commitment of the Ecuadorian State in the implementation, compliance and progress of the SDGs, which involves the refund of income tax for undue payment in withholdings to reimbursement of expenses, which previously to the analyzed sentence were denied the rights that interfere on the Agreement to avoid double taxation of Income Tax and Patrimony between the Federal Republic of Germany and the Republic of Ecuador.