The scope of the amendment of draft laws on tax matters in the strict legislative procedure

Abstract

 This study analyzes the scope of the National Assembly’s power to amend urgent economic bills in tax matters within Ecuador’s strict legislative procedure. The research examines the constitutional and legal limits of legislative modification when the right of legislative initiative belongs exclusively to the Executive Branch. Through a doctrinal, normative, and case-based analysis, the article reviews the legislative processing of the Organic Law to Confront the Internal Armed Conflict, the Social and Economic Crisis, particularly the amendments introduced by the National Assembly regarding value added tax, temporary contributions, and the foreign exchange exit tax. The findings show that, although the legislature may approve, modify, or reject urgent economic bills, the introduction of new tax obligations not included in the original presidential proposal may exceed the constitutional scope of amendment and affect the principle of legality. The study concludes that the misuse of legislative modification as a mechanism for creating new taxes may constitute a formal defect in the law-making process and could justify constitutional review through a public action of unconstitutionality...