Main tax measures in Income Tax and Value Added Tax derived from the economic emergency by covid-19 in Ecuador

The present text is intended to carry out a detailed count of the substantial tax measures in the Income Tax and Value Added Tax, without taking into account issues of tax procedure or compliance, recently implemented in Ecuador due to the health emergency originated from the covid-19.

Detalles Bibliográficos
Autor Principal: Cabrera Cabrera, Omar Sebastián
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Centro de Estudios Fiscales 2020
Acceso en línea:https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6978
id ojs-article-6978
recordtype ojs
spelling ojs-article-69782021-07-13T12:14:53Z Main tax measures in Income Tax and Value Added Tax derived from the economic emergency by covid-19 in Ecuador Principales medidas impositivas en el Impuesto a la Renta y el Impuesto al Valor Agregado derivadas de la emergencia económica por el covid-19 en el Ecuador Principais medidas tributárias em Imposto de Renda e Imposto sobre Valor Agregado derivadas da emergência econômica da covid-19 no Equador Cabrera Cabrera, Omar Sebastián Covid-19; tax measures; income tax; value added tax; Ecuador; health emergency covid-19; medidas tributarias; impuesto sobre la renta; impuesto al valor agregado; Ecuador; emergencia sanitaria Covid-19; Medidas tributárias; Imposto de renda; Imposto sobre valor agregado; Emergência em saúde Equador The present text is intended to carry out a detailed count of the substantial tax measures in the Income Tax and Value Added Tax, without taking into account issues of tax procedure or compliance, recently implemented in Ecuador due to the health emergency originated from the covid-19. En este artículo se analizan las medidas tributarias sustanciales en el impuesto a la renta e impuesto al valor agregado, sin tener en cuenta temas de procedimiento o cumplimiento tributario, implementadas recientemente en el Ecuador por motivo de la emergencia sanitaria originada por el covid-19. O presente texto destina-se a realizar uma contagem detalhada das medidas tributárias substanciais no Imposto de Renda e no Imposto sobre Valor Agregado, sem levar em conta questões de procedimento ou conformidade tributária, implementadas recentemente no Equador devido a emergências sanitárias originários do covid-19. Centro de Estudios Fiscales 2020-12-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/xml text/html https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6978 10.18601/16926722.n18.07 Revista de Derecho Fiscal; Núm. 18 (2021): Enero-Junio; 165-176 Revista de Derecho Fiscal; No 18 (2021): Enero-Junio; 165-176 2346-2434 1692-6722 spa /*ref*/Sandoval, P. (2020, 12 de marzo). sri emite resolución que generará $ 426 millones a la caja fiscal. El Universo. https://www.eluniverso.com/noticias/2020/03/12/nota/7778907/sri-emite-resolucion-que-generara-426-millones-caja-fiscal /*ref*/SRI (2020, 12 de marzo). Cambio en porcentajes de retención de impuesto a la renta busca generar mayor flujo de ingresos. https://www.sri.gob.ec/web/guest/detalle-noticias?idnoticia=728&marquesina=1 /*ref*/Código Tributario del Ecuador. /*ref*/Decreto 1151 de 18 de junio de 2008. /*ref*/Decreto 1219 de 29 de julio de 2008. /*ref*/Decreto 374 28 de febrero de 2015. /*ref*/Decreto Ejecutivo 1017 16 de marzo de 2020. /*ref*/Decreto Legislativo 1021 27 de marzo de 2020. /*ref*/Oficio No. T 580-SGJ-20-0189 9 de junio de 2020. /*ref*/Ley Orgánica de Apoyo Humanitario para combatir la crisis sanitaria derivada del covid- 19 de 22 de junio de 2020. /*ref*/Resolución NAC-DGERCGC14-00787 de 30 de septiembre de 2014. /*ref*/Resolución NAC-DGERCGC20-00000020 de 20 de marzo de 2020. /*ref*/Resolución NAC-DGERCGC20-00000027 de 6 de abril de 2020. https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6978/9551 https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6978/9838 https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6978/9932 Derechos de autor 2020 Omar Sebastián Cabrera Cabrera info:eu-repo/semantics/openAccess http://creativecommons.org/licenses/by-nc-sa/4.0
institution Universidad Externado de Colombia
collection OJS
language Español (Spanish)
format Artículo (Article)
author Cabrera Cabrera, Omar Sebastián
spellingShingle Cabrera Cabrera, Omar Sebastián
Main tax measures in Income Tax and Value Added Tax derived from the economic emergency by covid-19 in Ecuador
author_facet Cabrera Cabrera, Omar Sebastián
author_sort Cabrera Cabrera, Omar Sebastián
title Main tax measures in Income Tax and Value Added Tax derived from the economic emergency by covid-19 in Ecuador
title_short Main tax measures in Income Tax and Value Added Tax derived from the economic emergency by covid-19 in Ecuador
title_full Main tax measures in Income Tax and Value Added Tax derived from the economic emergency by covid-19 in Ecuador
title_fullStr Main tax measures in Income Tax and Value Added Tax derived from the economic emergency by covid-19 in Ecuador
title_full_unstemmed Main tax measures in Income Tax and Value Added Tax derived from the economic emergency by covid-19 in Ecuador
title_sort main tax measures in income tax and value added tax derived from the economic emergency by covid-19 in ecuador
description The present text is intended to carry out a detailed count of the substantial tax measures in the Income Tax and Value Added Tax, without taking into account issues of tax procedure or compliance, recently implemented in Ecuador due to the health emergency originated from the covid-19.
publisher Centro de Estudios Fiscales
publishDate 2020
url https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6978
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score 11,695969