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 paper analyzes the academic preference for the subject of Tax Law and its contribution to the professional training of the Law students, through the study of a relevant ruling in the Ecuadorian context. The research examines how this legal field provides a deeper understanding of the legal and social implications of tax activity, as well as its influence on the protection of fundamental rights. Based on the analysis of the Bayer case, the impact of administrative and judicial decisions on the principle of legality and the state's duty to guarantee timely justice is identified. Furthermore, it highlights institutional limitations that taxpayers face with public bodies when due process is not complied with. The study provides a critical reflection on the importance of including real cases in the teaching of Law to strengthen the legal awareness of future professionals. It is concluded that Tax Law is a key formative tool to improve access to justice, foster institutional control, reinforce legality, and promote more responsible public practices from an ethical and socially committed perspective.