Análisis del artículo 19 del Reglamento para la aplicación de la Ley de Régimen Tributario Interno y su afectación a las fundaciones de animales.
Fecha
2021-04
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil, Facultad de Jurisprudencia Ciencias Sociales y Políticas
Resumen
La presente investigación jurídica se crea por el latente problema de los animales domésticos en el país, tema que debe ser abordado por el gobierno seccional, pero en la práctica no ocurre, y ahí es donde ingresa la sociedad civil para suplir esa necesidad, además de realizar un trabajo con recursos limitados para efectuar la finalidad de su trabajo, estas son las instituciones de carácter privado sin fines de lucro, constituidas legalmente bajo todos los estándares y requerimientos de ley.
Las entidades de carácter privado sin fines de lucro, establecidas en el artículo 19 del Reglamento para la aplicación de la Ley de Régimen Tributario Interno, gozan del beneficio de la exoneración del impuesto a la renta, pero en el caso de las fundaciones de animales no ocurre este beneficio tributario; por eso en mi estudio de caso demostraré la relevancia de este problema que existe en el Estado Ecuatoriano.
This legal investigation is created by the latent problem of domestic animals in the country, an issue that must be addressed by the sectional government, but in practice it does not occur, and that is where civil society enters to meet that need, in addition to carry out work with limited resources to carry out the purpose of their work, these are private non-profit institutions, legally constituted under all the standards and requirements of the law. Private non-profit entities, established in article 19 of the Regulations for the application of the Internal Tax Regime Law, enjoy the benefit of exemption from income tax, but in the case of animal foundations, they do not this tax benefit occurs; That is why in my case study I will demonstrate the relevance of this problem that exists in the Ecuadorian State.
This legal investigation is created by the latent problem of domestic animals in the country, an issue that must be addressed by the sectional government, but in practice it does not occur, and that is where civil society enters to meet that need, in addition to carry out work with limited resources to carry out the purpose of their work, these are private non-profit institutions, legally constituted under all the standards and requirements of the law. Private non-profit entities, established in article 19 of the Regulations for the application of the Internal Tax Regime Law, enjoy the benefit of exemption from income tax, but in the case of animal foundations, they do not this tax benefit occurs; That is why in my case study I will demonstrate the relevance of this problem that exists in the Ecuadorian State.
Descripción
Palabras clave
ANIMALES, EXONERACIÓN, BENEFICIOS TRIBUTARIOS, FUNDACIONES, DERECHO