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| dc.creator | Lascano Báez, Gonzalo | |
| dc.date | 2017-10-01 | |
| dc.date.accessioned | 2022-03-29T18:53:25Z | |
| dc.date.available | 2022-03-29T18:53:25Z | |
| dc.identifier | http://www.revistarfjpuce.edu.ec/index.php/rfj/article/view/10 | |
| dc.identifier | 10.26807/rfj.v1i1.10 | |
| dc.identifier.uri | http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/155264 | |
| dc.description | Judicial conviction, approached as a logical legal process, is a complex challenge for those who see in the work of the judge something more than a simple application of a legal syllogism. Contemporary doctrines increasingly recognize the active role of judges in the creation of law, which is reflected, at least in theory, in better founded judgments which have a more solid logical structure. From these presuppositions, this article, in a general way, describes the logical-juridical mental process that the tax judge must follow to obtain the long-awaited conviction in their decision, always observing the particular characteristics of the substantive and adjective activity of the tax law. KEYWORDS: Logical-Legal process, tax judge, tax law, conviction, administrative court JEL CODE: D63, E35 | en-US |
| dc.description | RESUMENLa convicción judicial, abordada como un proceso lógico jurídico, es un reto complejo para quienes ven en la labor del juez algo más que una simple aplicación de un silogismo jurídico. Las doctrinas contemporáneas reconocen cada vez más el rol activo de los juzgadores en la creación del derecho, lo cual se refleja, al menos en teoría, en sentencias mejor fundamentadas, y con una estructura lógica más sólida. A partir de estos presupuestos el presente artículo de manera general describe el proceso mental lógico-jurídico que debe seguir el juez tributario para obtener la tan ansiada convicción en su decisión, al observar siempre las características particulares de la actividad sustantiva y adjetiva del derecho tributario. ABSTRACTJudicial conviction, approached as a logical legal process, is a complex challenge for those who see in the work of the judge something more than a simple application of a legal syllogism. Contemporary doctrines increasingly recognize the active role of judges in the creation of law, which is reflected, at least in theory, in better founded judgments which have a more solid logical structure. From these presuppositions, this article, in a general way, describes the logical-juridical mental process that the tax judge must follow to obtain the long-awaited conviction in their decision, always observing the particular characteristics of the substantive and adjective activity of the tax law. KEYWORDS: Logical-Legal process, tax judge, tax law, conviction, administrative court JEL CODE / CLASIFICACIÓN JEL: D63, E35 | es-ES |
| dc.format | application/pdf | |
| dc.language | spa | |
| dc.publisher | Pontificia Universidad Católica del Ecuador - PUCE: Centro de Publicaciones y Dirección de Investigación | es-ES |
| dc.relation | http://www.revistarfjpuce.edu.ec/index.php/rfj/article/view/10/6 | |
| dc.source | Revista Facultad de Jurisprudencia ´(Journal Faculty of Jurisprudence); No. 1: Journal Faculty of Jurisprudence | en-US |
| dc.source | Revista Facultad de Jurisprudencia ; Núm. 1: Revista Facultad de Jurisprudencia | es-ES |
| dc.source | Revista Facultad de Jurisprudencia; N ° 1: Revue Faculté de jurisprudence | fr-FR |
| dc.source | Revista Facultad de Jurisprudencia; N. 1: Rivista Facoltà di Giurisprudenza | it-IT |
| dc.source | Revista Facultad de Jurisprudencia ; Nº 1: Revista Faculdade de Jurisprudência | pt-BR |
| dc.source | 2588-0837 | |
| dc.source | 10.26807/rfj.v1i1 | |
| dc.subject | Logical-Legal process | en-US |
| dc.subject | tax judge | en-US |
| dc.subject | tax law | en-US |
| dc.subject | conviction | en-US |
| dc.subject | administrative court | en-US |
| dc.subject | Proceso lógico-Jurídico | es-ES |
| dc.subject | juez tributario | es-ES |
| dc.subject | derecho tributario | es-ES |
| dc.subject | convicción | es-ES |
| dc.subject | tribunal administrativo | es-ES |
| dc.title | The Logical - Legal Process of the Convictions of Tax Judges | en-US |
| dc.title | El proceso lógico-jurídico de la convicción del juez tributario | es-ES |
| dc.title | La logique - le processus juridique des condamnations des juges fiscaux | fr-FR |
| dc.title | Il processo logico-legale delle condanne dei giudici fiscali | it-IT |
| dc.title | A Lógica - Processo Legal das Condenações de Juizes Fiscais | pt-BR |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion |
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