El presente trabajo contiene el estudio de la evolución normativa constitucional de los principios que regulan el régimen tributario en el Ecuador, y para el efecto, se analizó las Constituciones que ...han regido desde su vida republicana; es decir, el área temática estudiada es el Derecho Constitucional Tributario, que regula la relación jurídica tributaria entre el Estado o ente acreedor (sujeto activo) y los contribuyentes o responsables de los mismos (sujetos pasivos). En este sentido, el objetivo de este trabajo es brindar una descripción normativa y teórica de la evolución de los principios tributarios que han tutelado las prestaciones contributivas de los ciudadanos ecuatorianos desde el inicio republicano de este país.
The rigid Constitutions should be modified only by means of the amendment or revision process they envisage to. Analysts, however, identify a number of constitutional amendments that do not follow ...this script, not changing, even, its normative text. These are the so-called “informal changes” or “mutations” of Constitution. In the Welfare State, the Legislative and the Executive play an extremely active role in the adoption of laws, regulations and measures that, under the pretext of implementing the Constitution, modify it. It is expected that the judiciary will correct any excesses or deviations, but this expectation is not always confirmed, either because it does not identify any problem, or because these changes are not questioned in the courts.
Niedawne 20-lecie uchwalenia i wejścia w życie Konstytucji RP z 1997 r. skłania do refleksji nad Konstytucją i treścią jej zapisów. Jak się wydaje, najważniejszymi elementami przepisów tej ...Konstytucji jest wprowadzenie katalogu podstawowych praw i wolności człowieka i obywatela, stworzenie podstaw funkcjonowania państwa, jakimi są zasady ustrojowe, oraz niekiedy bardzo szczegółowe określenie roli i wzajemnych relacji najważniejszych organów władzy publicznej.
The constitutional reform by which in 2011 Spain amended Article 135 of the Constitution is the topic of this article. By such an amendment the principle of financial and budgetary stability as well ...as a strict control over the budget of public administration and the devolved regional institutions (Comunidades Autonomas) has been introduced. All this amounts to severe limitations on the structural deficit. In fact, this reform has brought about a strengthening of the supervisory powers of the State over policies which the Constitution confers to the Comunidades Autonomas as well as clamping down on their financial autonomy. The thrust of the article is to show how, in time of crisis, the “financial constitution” changes its structure to adapt to the inputs coming from European rules and the financial markets. España, en el año 2011, modificó el artículo 135 de su Constitución para introducir el principio de Estabilidad Presupuestaria y un intenso control sobre los presupuestos de todas las Administraciones Públicas nacionales, incluidas, en particular, las Comunidades Autónomas, para garantizar las finanzas nacionales y, también, para limitar el gasto público y el déficit estructural. La reforma constitucional ha producido una fuerte centralización del marco normativo en tema de gasto y presupuesto, un renovado papel desempeñado por parte del Estado en función de «control» sobre la autonomía financiera autonómica y la compresión de dicha autonomía financiera, cerrada entre las estrictas normas constitucionales (y su desarrollo posterior mediante una Ley Orgánica) y el control ejercitado por parte del Estado central.
What legitimates constitutions? One standard answer is that constitutions are legitimate only if they represent the people they govern. This article identifies two different conceptions of ...representation. Representation can be grounded either in the consent or the will of the citizens or when the constitution reflects the ‘real’ identity of the members of the nation. Alternatively, it is sometimes stated that the constitution is legitimate because it promotes justice or, more generally, is grounded in reason. While constitutions are typically grounded both in claims to represent the people and in claims concerning the justness and wisdom of the constitutional provisions, we establish that there are two types of constitutions: constitutions that are primarily representational (e.g. the US Constitution) and constitutions that are primarily reason-based (e.g. the German Constitution). We also show that this distinction has important ramifications for how constitutions are drafted and ratified, and how they operate. One central implication is that the legitimacy of constitutions that make weak claims to representation – for example, constitutions that are imposed by foreign powers – can still be defended on reason-based grounds.
Comparison and contrasting of views on constitutional law of James Bryce and Albert Venn Dicey - importance of Bryce's views on the importance of responsible government and judicial review to ...development of constitutional structure - theoretical implications of the American Constitution for Australian constitutional law.
Assessment of the democratic legitimacy of the constitution-making process for the Cook Islands and Niue - New Zealand's role in the decolonisation process - Constitutions of Cook Islands and Niue - ...case studies on the constitutional experiences of Cook Islands and Niue - future decolonising model.
