Reforma legal a la ley orgánica del régimen tributario interno, en lo referente a la deducción del valor aportado por concepto de excedente de utilidades al régimen de prestaciones solidarias de la seguridad social

According to the law organic of regime tax internal in its Art.1 sets the tax to the income Global of them people natural, successions undivided and them societies natural or foreign, for which is determines them income taxable as them expenses deductibles of this tax in them articles 8 and 10 in the regulation for the application of the law organizes of the regime tax internal being one of income taxed earnings and dividends distributed by companies incorporated or established in the country, and on the basis law for labour justice and recognition of the work at home posted in the official register of April 20, 2015, a limit for payment of utilities which indicates that they may not exceed twenty-four wages basic unified of the worker in general , where these exceed the value of the amount designated, the surplus will be delivered to the regime of benefits solidarity of the Security Social. Consider that the value of the over that is contribution to them benefits solidarity of it security Social must be expenditure deductible of the income global individual of who made the contribution, establishing is a stewardship between them income taxable in this case them utilities received and them expenses made (the contribution voluntary), respecting of this form the principle of proportionality and equity i.e. respecting the taxable bases of tax with the contributory capacity of taxpayers.

• Main Author: Alulima Vásquez, Mercy Liliana (author)
• Format: bachelorThesis
• Language: spa
• Published: 2017
• Subjects: DERECHO; REFORMA; RÉGIMEN TRIBUTARIO INTERNO; CONCEPTO DE EXCEDENTE
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/19868