The taxpayer substitute towards the tax liability: An analysis of this figure emphasizing the Ecuadorian legal system
DOI:
https://doi.org/10.18272/lr.v3i1.886Keywords:
Tax liability, taxpayer, substitute, tax charge, repetition, replacement, liabilityAbstract
In the last years there has been a substantial increase on the tax paid by Ecuadorian citizens; consequently, the State has developed a series of strategies destined to assure the maintenance of this social behavior. One of these strategies is the implementation of the taxpayer substitute who is a category of subsidiary taxpayer that occupies the juridical position of the original taxpayer aiming the completion of the tax liability. This figure will be analyzed in the light of the Ecuadorian legal system.
Downloads
Downloads
Published
How to Cite
Issue
Section
License
In relation to copy rights, authors publishing with USFQ Law Review know and accept its internal policies, including but not limited to:
1. Open Access Policy.
2. Authorship Policy.
3. Copyright Policy.
4. Pre-Publication Policy.
5. Post-Publication Policy.
6. Intellectual Property Protection Policy.
7. Digital Preservation Policy.
