 |
It my great honor to serve on the Scientific Advisory Board of the journal Iuris Dictio whose home is the Universidad de San Francisco de Quito (Ecuador). It is one of the leading legal journals in Ecuador and the Andean region. Its editors, Diego Falconí Trávez and María Teresa Vera-Rojas are engaged in expanding its international recognition.
For Volume 26, the editors have assembled a marvelous set of essays in Spanish considering current challenges in tax law ( Los desafíos actuales del derecho tributario). As María Gracia Naranjo Ponce, María Bernarda Carpio Frixone note in their Introduction to this volume:
Este año, además, han surgido retos particulares en el ámbito tributario como consecuencia de la pandemia del COVID-19. Entre los desafíos que se han presentado a los gobiernos a nivel mundial a lo largo del 2020, se ubicó el procurar un punto medio entre la adopción de mecanismos de apoyo y alivio a los contribuyentes y la implementación de medidas que salvaguarden el correcto flujo de las finanzas públicas, a fin de atender las necesidades propias de la emergencia sanitaria. A su vez, los gobiernos se han enfrentado a los enormes desafíos que genera el decrecimiento en la recaudación, en el contexto de la crisis económica derivada de la emergencia sanitaria. [This year, in addition, particular challenges have arisen in the tax field as a result of the COVID-19 pandemic. Among the challenges that have been presented to governments worldwide throughout 2020, was to seek a middle ground between the adoption of support and relief mechanisms for taxpayers and the implementation of measures that safeguard the correct flow of taxes. public finances, in order to meet the needs of the health emergency. In turn, governments have faced the enormous challenges generated by the decrease in collection, in the context of the economic crisis derived from the health emergency]The table of contents with links to the essays (and the entire volume) follow (English translations of titles HERE):
Publicación arbitrada del Colegio de Jurisprudencia de la Universidad San Francisco de Quito.
Fecha de Publicación: Diciembre 2020
Páginas: 250
Publicado:
2020-12-15
No comments:
Post a Comment