Exenciones tributarias: la situación de los adultos mayores en la tributación seccional.

The Decentralized Autonomous Governments of Ecuador are bodies with normative power; therefore, they have the obligation to create and develop norms that are in accordance and are in harmony with what is prescribed in the Constitution of the Republic of Ecuador, this due to constitutional supremacy. Older adults enjoy some rights that have been recognized nationally and internationally, which have been well consolidated by the jurisprudence of this region, and thus, said rights and guarantees of this age group are found consolidated. In this investigative work, it was analyzed and addressed what is related to the tax exemptions guaranteed to this population group and their effective application, since, beyond being included in the norm, it is transcendental to have full knowledge if they are respected, easily access and, above all: guarantors of the rights of the elderly, who belong to the group of people who receive priority attention in our country. Likewise, in the present investigation, a legal and doctrinal study of the third paragraph of article 25 of Municipal Ordinance 51-2017 was specifically carried out, the same ones that regulate the determination, management and collection of the special contribution for improvements in the canton. Loja, and after applying the analytical-synthetic, and dogmatic research methods, the importance of reforming the relevant paragraph of the aforementioned article was considered and, in this way, efficiently grant compliance with the rights recognized to older adults, or failing that, be detectable in this investigation.

• 第一著者: Guerrero Carrión., Santiago Israel (author)
• フォーマット: masterThesis
• 言語: spa
• 出版事項: 2023
• 主題: DERECHO CONSTITUCIONAL; ADULTOS MAYORES; TRIBUTACION; DERECHO
• オンライン･アクセス: https://dspace.unl.edu.ec/jspui/handle/123456789/28247