Obligaciones Tributarias de las personas con Discapacidad y el Deporte Paralímpico

Abstract

The investigation is acording to the Ecuador Republic Constitution; it promotes the rules that protect the citizens´ rights according to the principle of equality. However, constitutional guarantees aren´t according to the national reality, despite the fact that several strategies have been implemented to provide better opportunities for disabled people, the goal has not been achieved, and there isn´t compliance with public policies that safeguard the rights of disabled people. Promoting knowledge and practice of Paralympic Sport are an advancement opportunity for people with different abilities. This will give them access to a better quality of life. Removing barriers and creating possibilities are very important and essential items. The tax facilities, a project promoted by the Sport Ministry, the Internal Revenue Service (SRI) and companies that search the private investment for sport, is a strategy of great impact for Paralympic or Olympic athletes. However, this action doesn´t have the necessary help and the lack of information about this, has that there aren´t more companies that support this sports project, showing that the contribution of taxes to Paralympic sport is almost nil. This affects rights equality; especially of these people, without complying with a correct distribution of national wealth.