Jurisprudencia y Ciencias Sociales

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

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Autor/a: search.filters.author.Pasto Chimbo, Danny Alexander

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    Item type:Ítem,
    Los acuerdos comerciales bilaterales y multilaterales celebrados por el Ecuador y la aplicación del principio de suficiencia recaudatoria
    (Universidad Técnica de Ambato, Facultad de Juriprudencia y Ciencias Sociales, Carrera de Derecho, 2025-08-01)
    Pasto Chimbo, Danny Alexander
    ;
    Pérez Mayorga, Betty Cumandá
    Bilateral and multilateral trade agreements entered into by Ecuador and the application of the tax collection sufficiency principle. The signing of trade agreements grants tariff preferences through the elimination or reduction of tariffs on products that are imported and exported to Ecuador, so that tax collection decreases, putting at risk the principle of sufficiency of tax collection. The objective of this research is to determine the consequences of the bilateral and multilateral trade agreements in force in relation to the collection of taxes that allow effectively complying with public spending without the need to resort to loans. For this purpose, a qualitative methodological design has been used, of a bibliographic-documentary type through the application of interviews to experts in foreign trade, lawyers and officials of the SENAE, with the purpose of determining the application of the trade agreements and the principle of tax collection sufficiency. The conclusions of the research are related to the determination of the bilateral and multilateral trade agreements in force, and the compliance with the principle of sufficiency of tax collection through the perception and experience of the experts, which show that trade agreements significantly affect the collection of customs duties, as well as the lack of adequate structures for national companies to compete in the international market. Keywords: Trade