Examinando por Autor "Erraez Mora, Diego Xavier"
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- ÍtemAcceso AbiertoAnálisis del perjucio económico al estado por la mala aplicación del Impuesto a los Consumos Especiales (ICE) de los vehículos, por parte de los parientes o personas responsables de los discapacitados(Universidad Católica de Cuenca., 2020) Erraez Mora, Diego Xavier; Barrera Bravo, Fausto Ricardo; 0105104681In the present investigation, a theoretical doctrinal foundation was developed about the fundamental rights of people with disabilities established within the international treaties and ratified in the Constitution of the Republic, as well as the vehicles import and the tax benefits, such as the exemption of the Excise Taxes embodied in different national legal systems like The Organic Law on Disability, the National Customs Service of Ecuador, the Tax Regime Law, among other regulations. It was a descriptive-analytical study, to determine the economic damage to the State due to the exemption of the VED applied to people with disabilities and their legal representatives. Based on different bibliographic sources, it was possible to confirm the increase of up to 275% of imports under this regime in the last years (2018 and 2019). Among the measures to eradicate this type of abuse, the subsequent control of imports based on Article 12 of the NCSE (SENAE, in Spanish), and its respective sanction established in Article 81 of the ODL (LOD, in Spanish), has been considered.