El Impuesto al Valor Agregado a la luz de los Principios Constitucionales de progresividad y proporcionalidad

Abstract

The tax law is governed by its own principles in this matter, some of those are the principles of progressivity and proportionality, however, within the tax systems, particularly Ecuador, coexist different types of taxes, some of them by their peculiar characteristics are even antagonistic to the mented principles. I especially mean to Value Added Tax, indirect and regressive tax, levy in force in our legislation, and it deserves a thorough analysis in order to determine to what extent it is compatible with the constitutional progressivity and proportionality. To achieve the stated objective, it is necessary to do a review of all principles applicable to taxes. These are: generality, efficiency, administrative simplicity, revenue adequacy, no retroactivity, equality, fairness, transparency, legality, proportionality and progressivity. Likewise, it is necessary a doctrinaire analysis of Value Added Tax, on par with the existing legislation on this levy, and conclude with the analysis of the relationship of VAT with two constitutional principles: proportionality and progressivity.