La alteración a la determinación tributaria y el derecho a las utilidades en la ley orgánica para el fomento productivo, atracción de inversiones, generación de empleo y equilibrio fiscal: análisis de su constitucionalidad

Abstract

The purpose of this degree work is to determine whether the third general provision of the Organic Law for Productive Development, Investment Attraction, Employment Generation and Fiscal Balance is unconstitutional or not. Said regulation mandates that a tax determination issued by the Servicio de Rentas Internas and accepted by the taxpayer under the terms of the aforementioned law does not take effect in labor matters, more specifically in relation to profits. This implies that a worker receives a lower amount for profits than that which corresponds to him. For this reason, the basic notions regarding income, income tax, tax determination and the constitutional and tax principles that govern said legal institutions will be studied. In addition, an analysis will be carried out of the labor and constitutional right to profits and the principle of intangibility and the protective principle that protect rights in labor matters and that are also constitutionalized. This will be complemented with an approach to the models and methods of constitutional control, in order to determine the type of control that should be applied within this scenario. So that by carrying out a comprehensive analysis of the issues raised, we can conclude if the aforementioned rule is unconstitutional and should be expelled from the legal system.