Principles of Tax Law: presentation of the book based on distribution systems at the source of wealth
On March 12, the University of Azuay together with its Publishing House presented the book “Principles of Tax Law”, by the authors Boris Barrera, Gabriela Duque, Karla González and Ma. Gabriela Chica; event that is framed within the fulfillment of the sustainable development objectives, mainly objective 4: Quality Education.
The event was attended by authorities, teachers, administrative staff and students from our university community, friends and family of the authors.
The work presented focuses its analysis on the principles of tax law within a scheme based on the generation of wealth and its distribution at the source. The research incorporates concepts such as productive savings or discard savings, supported by economic theories.
In addition, it includes quantitative studies based on indices that measure the concentration of the result and the tax. What has been described allows the principles of generality, contributory capacity, equality, progressivity and collection sufficiency to be presented from a perspective that reorients the criterion of justice, leaving aside the traditional conception of simple solidarity, to a different assessment of productive sources.
The welcome speech was given by Francisco Salgado, rector of the University of Azuay, who mentioned that this book invites us to reflect on the importance of tax law in daily life, pointing out that in this story we see the contribution of a community that He works as a team and highlights extremely important issues in the business field.
The presentation of the work was made by Oswaldo Merchán, dean of the Faculty of Administration Sciences, who expressed his pleasure at the launch of the magazine presented.
The official launch of the book was done by Boris Barrera on behalf of the authors.
