Las personas discapacitadas y los beneficios establecidos en el marco legal, período 2014-2016
Fecha
2017-07-25
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El marco jurídico ecuatoriano establecen beneficios tributarios a los que
tienen derecho las personas con discapacidad y sus sustitutos, tanto en impuestos
directos como en impuestos indirectos; por lo que el propósito del presente trabajo
de titulación es analizar el efecto que tienen estas políticas fiscales en las rentas
personales y/o familiares de estos contribuyentes y sus sustitutos, cuyo fin es la
edificación de una sociedad más justa, equitativa y democrática.El desarrollo del
presente estudio tiene un enfoque deductivo e inductivo y la metodología aplicada
es descriptiva, utilizándose información teórica y estadística, que se encuentra en la
normativa legal y en las instituciones vinculadas con la temática, como el Servicio
de Rentas Internas (SRI) y el Consejo Nacional de Discapacidades (CONADIS). El
desconocimiento de los beneficios a los que tienen derecho las personas con
discapacidad y sus sustitutos, afectan a los ingresos del núcleo familiar del cual
provienen, afectando de esta manera su calidad de vida
The Ecuadorian legal framework establishes tax benefits to which persons with disabilities and their substitutes, both in taxes and direct and indirect taxes; so the purpose of this work is to analyze the effect of these fiscal policies on incomes and / or relatives of these taxpayers and their substitutes, whose purpose is to building of a more just, equitable and democratic society. present study has a deductive and inductive approach and applied methodology descriptive, using theoretical and statistical information, which is found in the legislation and in institutions related to the subject, such as the of Internal Revenue (SRI) and the National Council of Disabilities (CONADIS). He lack of awareness of the benefits to which the people with and their substitutes, affect the income of the family nucleus of which they come, thus affecting their quality of life
The Ecuadorian legal framework establishes tax benefits to which persons with disabilities and their substitutes, both in taxes and direct and indirect taxes; so the purpose of this work is to analyze the effect of these fiscal policies on incomes and / or relatives of these taxpayers and their substitutes, whose purpose is to building of a more just, equitable and democratic society. present study has a deductive and inductive approach and applied methodology descriptive, using theoretical and statistical information, which is found in the legislation and in institutions related to the subject, such as the of Internal Revenue (SRI) and the National Council of Disabilities (CONADIS). He lack of awareness of the benefits to which the people with and their substitutes, affect the income of the family nucleus of which they come, thus affecting their quality of life
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Palabras clave
DISCAPACIDADES, IMPUESTOS, INGRESOS, BENEFICIOS