El impuesto a la salida de divisas y su incidencia en el Derecho constitucional al buen vivir

Abstract

This research focuses on relating the Foreign Currency Outflow Tax (ISD) with the fulfillment of the constitutional rights to Good Living. In the first place, the ISD is conceptualized as a regulatory tax as a measure to promote social justice. The ISD came into force in 2008 with 0.5% to 5% that currently taxes financial transactions and foreign imports with the objectivity of counteracting the indiscriminate outflow of capital and stimulating national productivity by creating conditions fair market prices in reference to the competitiveness of national prices, especially those of manufacturing and industry in relation to international markets. The right to Good Living is conceptualized as the worldview about the holistic rights of the human being such as education, health, work, social security, science and technology with environmental sustainable development. As an instrument of compliance with public policies, the Popular and Solidarity Economy is instituted as a constitutional precept of solidarity in the national financial system. Specifically, the ISD, by regulating the outflow of capital, generates liquidity which affects the Popular and Solidarity Financial Sector, by increasing the productive credit lines in the cooperative, associative and community sectors. In addition, it was evidenced that the ISD represents the third highest tax due to tax collection, which produces the financing of the General State Budget in relation to public policies. Finally, the ISD is constituted as a measure of financial stability, this produce stimulus to the social and solidarity economy such as the competitiveness of national production, liquidity, productive credit and regulation of market competitiveness.