Necesidad de reformar el art. 547 del código orgánico de organización territorial autonomía y descentralización, para que se incorpore al gremio de los artesanos como contribuyentes en el pago del impuesto de patentes municipales y metropolitanas

The development of public works, services and payment of salaries of civil servants in the various companies and institutions, are items that annually mandated by the constitution and state responsibility as the highest legal institution that represents citizens and , should be adequately funded to fulfill what the precept of continuity in the development of works and services . To be given this constant , it is necessary to have the economic, technical and human resources necessary for that reason requires funding sources large scale , because if we consider the diversity of services, works and staff required for the satisfaction of our needs , it becomes imperative on the part of policymakers constantly seek relevant sources of funding. Traditionally our country has taken the exploitation of non-renewable for such funding through oil exploitation natural resources, and as a mechanism for complementation of resources , tax revenue is applied, which consists of the application according to the mandate of the law, taxes, fees or financial contributions towards which we are engaged citizens for cancellation , whose resources are equally allocated to social development through its incorporation into the General State Budget . It is true that paying taxes is a civic duty , but compliance should be considered criteria of proportionality and equality , as for example within the COOTAD there is a peculiar arrangement , which in tax revenue provides that traders , professionals and generally all natural and legal person whose main activity is the organization through trade or professional practice, must pay annual patent tax form called municipal or metropolitan , the cost varies according to each municipality and through cancellation legally granted by the municipal government, the operating license of establishments, however inside of the Act is released from payment of this tax liability artisans that although part of the sector of the popular and solidarity economy also develop its activities with the primary purpose of the organization and through this tax preference , a climate tax inequality is generated and even unfair competition to other merchants and professionals mandated by law are required to cancel this tax .

• Главный автор: Espinosa Rodríguez, José Luis (author)
• Формат: bachelorThesis
• Язык: spa
• Опубликовано: 2014
• Предметы: DERECHO
• Online-ссылка: http://dspace.unl.edu.ec/jspui/handle/123456789/15711