Análisis del derecho a la intimidad dentro del plan tributario “todos contribuimos”

Abstract

This analysis delves into the dilemma between the right to privacy and the right to information within the context of Ecuador's "Todos Contribuimos" tax plan, with a particular focus on influencers. The weighing test is employed to address conflicts involving fundamental rights, considering their suitability, necessity, and proportionality in the strict sense. Emphasis is placed on the constitutional protection of the right to privacy and the significance of information in tax auditing. Following the application of the weighing test to the tax plan, the conclusion is reached that, in this context, the tax administration's right to information must take precedence to ensure equity in tax contributions.