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Morales Navarrete, Martha
LABOR STABILITY IN ECUADOR
TAX PRINCIPLES IN THE APPLICATION AND REFORM OFICIAL THE VALUE ADDED TAX IN ECUADOR
2023
,
Paguay Duchi M.Á.
,
Morales Navarrete, Martha
Estabilidad Laboral, Seguridad Jurídica, NombramientosHowever, upon expiration of a term of more than five years, a kind of job expectation and life project would be generated. However, upon expiration of a term of more than five years, a kind of job expectation and life project would be generated. However, when a term of more than five years elapses, a kind of labor expectation and life project would be generated. The general objective of this paper is to analyze the legal situation of provisional appointments with a term of more than five years from the perspective of temporality and the principle of legal certainty. This will be developed through a qualitative approach, with the application of research methods such as historical-logical, analytical-synthetic and inductive, and through the analysis of cases in which the premises of acceptance of the violation of constitutional rights resulting from the termination of the provisional appointment, among others, are accepted. Provisional appointments, although they do not generate labor stability, the legal conditions under which they are granted generate a legitimate trust, therefore, the termination of these appointments must comply with the normative conditions for which they were granted, having to motivate and consider that due to temporality those appointments longer than five years generate a labor expectation and a life project. © 2023, University of Cienfuegos, Carlos Rafael Rodriguez. All rights reserved.
2025
,
Morales Navarrete, Martha
In Ecuador the tax principles are established both in the Constitution of the Republic and in the Tax Code; and, in general the principles of generality, peogressivity, efficiency, legitimate trust, administrative simplicity, non-retroactivity, transparency and collection sufficiency and established, tied to them in rhe rule it is established that direct taxes must be given priority over indirect taxes and taxes progressive over regressive ones, thus ensuring greater tax revenue to redistribute the fruit of taxes throughout the national territory. However, it must be emphasized that the Value Added Tax, which is considered indirect and regressive, has been the one that in Ecuador has provided a large part of the tax collection, even undergoing upward reforms in its percentage of collection via executive decree, which has been a controversial issue since the tax law itself establishes a precise procedure for modifying taxes.