Jurisprudencia y Ciencias Sociales

URI permanente para esta comunidadhttp://repositorio.uta.edu.ec/handle/123456789/892

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Tipo de acceso: Acceso abiertoTema: search.filters.subject.RECAUDACIÓN

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  • Miniatura
    Item type:Ítem,
    Las Apuestas Deportivas en las Plataformas Digitales y el Principio de Legalidad para efecto de la Recaudación Tributaria
    (Universidad Tècnica de Ambato, Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2023-09)
    Espin Aimacaña, Jonathan Javier
    ;
    Vayas Castro, Guillermo Santiago
    The objective of this research work is to analyze the problem of sports betting on digital platforms and its relationship with the legality of tax collection. With the exponential growth of online gambling, challenges and opportunities have been identified for state authorities worldwide. This research has been carried out through an exhaustive review of academic texts, doctrine, and legislation. The analysis of the legal and regulatory aspects of online sports betting makes it possible to highlight the differences between countries. The main legal approaches adopted were identified, from total prohibition to regulation and legalization under certain conditions. In the same way, the tax collection mechanisms for sports betting on digital platforms in different jurisdictions are analyzed. Different tax models are investigated, including taxes on operator profits, levies on bets or commissions. Finally, recommendations are presented to improve the effectiveness of tax collection in the context of sports betting on digital platforms. These include the implementation of clear and up-to-date regulations, international collaboration for the exchange of information and good practices and raising public awareness of the risks associated with online gambling. In addition, the importance of establishing a solid and efficient legal framework for sports betting on digital platforms is highlighted, with the intervention and collaboration of governments, tax authorities and betting platforms, to guarantee legality and adequate tax collection.
  • Miniatura
    Item type:Ítem,
    El régimen impositivo simplificado (RISE) como medio de recaudación fiscal y el principio constitucional de igualdad en el Cantón Ambato
    (Universidad Técnica de Ambato, Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2016-10)
    Villacís Tipán, Leticia Yesenia
    ;
    Tipantasig Cando, Jaime Tarquino
    This research is based primarily on ensuring the principles established in the Constitution of the Republic of Ecuador taking into account the principle of equality which is established in international treaties and cannot be violated by anyone. The Constitution of the Republic of Ecuador is the supreme law of the country that protects the rights of people thus providing assurance to citizens. In tax matters in Ecuador the collection of taxes is done in two ways either by the Normal Regime and Tax Simplified Regime of Ecuador (RISE) this thesis is based on how the tax system simplified Ecuador (RISE). Violates the principle constitutional equality taking into account that this regime was created in order to improve the tax culture of the country and regulate the informal sector Speaking of tax culture refers to people pay taxes according to income produced by their economic activity taking into account that paying no actual taxes is not the intended purpose of the tax authorities but to implement this special regime, which has caused it is that the principle of equality being affected by differential treatment between taxpayers and allow evade the real tax The Tax Administration considers that this is a way for small businesses, pay taxes through monthly installments but people of normal regime have the same incomes have been adversely affected as they have had to pay a higher value to taxpayers Tax Simplified regime of Ecuador (RISE) against this fact is not taking into account the violation of the principle of equality means that all people are equal regardless of any reservations, speaking of qualification is no privilege in any way and this includes paying taxes.