Límites constitucionales y jurisprudenciales a la libertad de configuración legislativa del Congreso en materia de regulación del Impuesto al Valor Agregado (IVA)

Abstract

This research is descriptive-documentary and uses the analytical and interpretive method; Initially, information was collected that was later reviewed and analyzed with the objective of determining what the constitutional and jurisprudential limits are to the legislative configuration of Congress in matters of regulation of the Value Added Tax (VAT), the above taking various theoretical positions as references, concepts and pronouncements on the study of the tax and economic implications of the value added tax (VAT) and its participation in the financing of plans, programs, projects and public policies designed by the national government with the objective of understanding the reason for being of those limits, their source or origin and importance, making a study of the principles of the tax system not only as sources of legal interpretation but also as criteria of authority in the design, structuring, approval and promulgation of laws that deal with indirect taxes and specifically on value added tax VAT.