Jurisprudencia y Ciencias Sociales

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    La remisión de los tributos y la aplicación del principio de equidad tributaria en el Ecuador
    (Universidad Tècnica de Ambato, Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2024-02) Ruiz Toaza, Odalis Carolina; Vayas Castro, Guillermo Santiago
    This research topic seeks to deepen and explain what Tax Remission consists of and how it affects the impact of the Principle of Tax Equity established in the country, thus in a general concept the importance of this topic is deduced, since it addresses key aspects such as economic relief, equity in the distribution of taxes, the impact on tax collection and social development, fundamental aspects to promote a fair and efficient tax system, which contributes to the well-being of citizens and economic growth. from the country. Tax revenues constitute the main income of the State and are obtained from the collection of natural and legal persons, who are obliged to pay taxes as established by law, with the Internal Revenue Service being the one that defines objectives and goals of this collection, since that the Ecuadorian State must maintain a constant economic resource to cover its public expenses, so when there is a failure in the payment of tax obligations by taxpayers, the collection of taxes is seen as presumptuous, since due to due to several factors, they do not make their payments, violating the principle of equity, which will deepen as the issue develops
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    El derecho a la vida digna del adulto mayor en tiempos de pandemia covid-19
    (Universidad Técnica de Ambato, Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2022-02) Constante Lascano, Johana Estefanía; Espín Meléndez, María Cristina
    This research work seeks to know how the authorities of the canton Tisaleo belonging to the province of Tungurahua, fulfill, respect and protect the right to a decent life of the elderly during the health emergency or pandemic by covid 19, a right that is recognized by the Constitution of the Republic of Ecuador in its article 66. This is due to the fact that the elderly, being part of the priority attention group, deserve the highest level of respect, care and protection by the State and other levels of government such as the autonomous and decentralized GADs. A methodology was developed with a mixed approach based on qualitative and quantitative research, in addition the survey and interview technique was used in order to provide the research with accuracy and precision of the data related to the proposed research topic, also based on an exploratory and descriptive level; consequently the surveys and interviews helped to analyze and determine the fulfillment of the right to a decent life of the elderly during the covid 19 health emergency, the data obtained from them helped to analyze and interpret the real situation in which the elderly find themselves during and after the covid-19 health emergency in Canton Tisaleo
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    El estado y los adultos mayores en situación de abandono
    (Universidad Técnica de Ambato. Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2020-11) Acurio Maldonado, Pablo Manuel; Frías Raza, Sergio Edmundo
    Today, older adults are at constant risk because of their age and the risks it entails, and they must have more protection and care not only by their families, but also by society. Taking into consideration that the life we lead is thanks to the efforts and sacrifices that in their time were made by these older adults who are going through difficult times. The object of study of this work of investigation is the relation between the older adults who are in a situation of violation of their rights when being in a total abandonment and the state as guarantor the fulfillment of the rights and obligations of all its inhabitants, thus to be able to determine the mechanisms and programs for the fulfillment of the stipulated thing in the Organic Law of the Older Adult and as well the Magna Carta. By gathering information from health professionals, social workers and lawyers in free practice through interviews, it has been possible to successfully collect the characteristics and risks faced by the elderly, as well as the mechanisms for their protection and who is directly responsible for carrying out their compliance in the case of total abandonment. After this work was carried out, it was concluded that the State, through its public agencies, must guarantee the effective fulfillment of the rights that protect the dignified life of the elderly in any situation they may find themselves in.
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    El poder punitivo del estado y la proporcionalidad de la pena para el delito de peculado
    (Universidad Técnica de Ambato, Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2019-12) Santamaría Altamirano, Diego Paúl; Tite, Segundo Ramiro
    ABSTRACT The Punitive Power of the State or Ius Puniendi "consists of the sanctioning power it has to impose a penalty on anyone who has infringed a legal norm. This represents an emanation of its sovereignty, and not a mere subjective right to punish". (Gonzalez, 2014). This power that a State has to impose the sanctions that correspond to each one of the crimes, allows it first of all to carry out a thorough study of the law to establish penalties according to the gravity of each crime; it is for this reason that the people in charge of making the laws must be people with sufficient preparation, with the necessary knowledge, to try not to make mistakes. The proportionality of the penalty is nothing other than to hope that both the authorities and those who draft the Constitution and the different laws of a State do so with this in mind, precisely so as not to punish drastic minor crimes with drastic penalties and instead impose low penalties for major crimes. The Argentine writer Eugeni Zaffaroni states about proportionality: "The principle of rationality can be assimilated to the principle of punitive proportionality since it is considered undermined at the moment of imposing penalties that are not in accordance with the unfairness caused by the commission of a crime, which must be inexorably considered in order not to further injure the principle of humanity through the imputation of irrational penalties. (Zaffaroni E., Criminal Law, General Part, 2005, p. 325). In Ecuador, the offence of graft must be punished according to the gravity of the offence, because the damage caused is to the national treasury, which affects all Ecuadorians. As has been seen in recent years, the scandals have been at the level of the countries of South and Central America, seriously affecting their economies because, according to the investigations carried out, the damage caused is several million dollars. The Ecuadorian State has the obligation to arm itself to prevent the crime of graft, or at least that people think twice before doing so, because they will know that the penalties that are going to be imposed are severe, to protect the economy of the State and thus establish proportional penalties for each crime that affects the efficient public administration. The doctrinarians Günther Jakobs and Manuel Cancio Meliá, in their book Criminal Law of the Enemy, maintain that: "...there also exist processes of criminalization "the old way", that is to say, the introduction of new penal norms with the intention of promoting its effective application with any decision, proceedings leading to new criminal rules that are applied, or to the stiffening of penalties to existing rules". (Jakobs & Cancio Melía, 2003)
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    La contravención del maltrato y muerte de mascotas y animales de compañía y el principio de proporcionalidad
    (Universidad Técnica de Ambato, Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2018-12) Toasa Montero, Andrea Estefanía; Tite, Segundo Ramiro
    The research carried out has as its theme “THE CONTRAVENTION OF MALTREATMENT AND DEATH OF PETS AND ANIMALS OF THE COMPANY AND THE PRINCIPLE OF PROPORTIONALITY”. This work exposes the complex reality of mistreatment and death of pets and companion animals, the increase in sanctions issued for animal abuse in Ecuador in the last year indicate that one in four people mistreat animals in the city, in this respect a series of debates have been generated with the purpose of eliminating the practices related to the animal abuse, diverse social sectors have promulgated actions to guarantee the respect and the generation of suitable conditions of life for the pets and pet animals in base to the legal frame in force , despite being a violation whose sanctions seek to change the behavior of abuse, abuse, exploitation, cruel treatment, signs of hatred by society, these behaviors against animals have been normalized, which has made it impossible to execute effectively the sanctions, before which arises the need to toughen sanctions and guarantee the principle of proportionality. The investigation allowed through a field study through the use of a survey applied to 188 subjects made up of Natural Persons, Staff of the Municipal Shelter of Ambato, Environmental Attorneys in Free Practice of the City of Ambato, Officials of the Ministry of the Environment and Animal Protection NGOs, who agree that animals do not enjoy the rights that the Constitution must guarantee them, there is no good perception of the effectiveness of legal guarantees on animal abuse, the statistical data reflect the perception of disinterest and lack of co responsibility on the part of the State on the mistreatment and death of the animals, in addition a global perception is denoted where it is stated that the offenders of the contravention of mistreatment and death of companion animals and pets do not receive a sanction according to their infraction , finally it is concluded according to the results of the investigation that there is a totalitarian agreement the need to include a criminal offense within the COIP that describes serious behaviors that undermine the rights of animals.