Principio de la capacidad contributiva como principio rector del régimen tributario ecuatoriano

Abstract

It does not matter how fair a tribute can be, this will always retain a degree of injustice to someone. Hence, the most optimal tax system is the one that manages to give to the majority, greater justice and that has the fewest possible reforms likely to exacerbate or impair the socio-economic situation of taxpayers. This, in light of the constitutional principles governing the tax system, including taxable capacity, allows defining the state taxing power and giving taxpayers the necessary guarantees for their contribution to the financing of public spending is rational and equitable. The principle of the ability to pay, which is an implicit principle that flows from certain expressions contained in the Constitution, is twofold: the first relates to taxes in particular and the second one to the tax system in general. As this principle states that only the potential direct and indirect manifestations of wealth are subject to taxation, it configures the events giving rise to tax obligations. Therefore, the contribution is not established by a whim of the legislature, but according to the contributory ability of the subject that guarantees the creation of taxes. The tax capacity is an indeterminate legal concept, consisting of the general wealth, the basis of taxation, and the particular conditions of the subject which are the subjective aspect of it.