Análisis de la vulneración en las exenciones tributarias de las devoluciones de los impuestos a las personas con discapacidad en el Ecuador

In Art 35 of the Constitution of the Republic, vulnerable groups are established, among which we find people with disabilities, the purpose of this work was to analyze the violation in tax exemptions of tax refunds for people with disabilities In Ecuador, the main problem arose as a result of bills carried out in 2016, as a result of an economic crisis that engulfed the country, which forced measures to be taken, where fewer values were granted by way of return to people with disabilities For these reasons, the main objective of the research was to propose the reform of Article 78 of the Organic Law on disability, to give a better understanding of the benefits that can be obtained, detailing as theoretical background the different types of disability, the degrees of disability, tax classification, refund amount, violation of rights, exceptions taxes, the concept of tribute, etc. The methodology used was a non-experimental research, in turn bibliographic, documentary, descriptive and quantitative resear……

• Glavni autor: Vélez Silva, Ana María (author)
• Format: bachelorThesis
• Jezik: spa
• Izdano: 2020
• Teme: Impuesto; Discapacidad; Derecho; Constitución
• Online pristup: http://repositorio.ulvr.edu.ec/handle/44000/4117