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: The focus of this research work is focused on Sustainable Development Goal 16, which promotes just, peaceful and inclusive societies, taking as a premise that societies that have found true development through justice, in each of their institutions, promote economic development hand in hand, creating an environment of peace and trust, in which the environment of the inhabitants develops based on a common good. As a case study, a sentence of tax law has been chosen, in which administrative and judicial institutions are involved, as well as the sector of society; therefore, as an analysis of the same, the application of the tax laws and regulations will be reviewed, in accordance with the civil laws, the legal interpretation and jurisprudence, which allow in a clear and forceful way the application of the norms and subsequent resolution of the case. raised Within the recitals, a review is made of the background, doctrines and laws that involve the event generating the tax, the prescription of tax credits, the terms for them to be declared prescribed, which will allow a correct application of the tax norm, through the study of jurisprudence.