The tax regime and the popular and solidarity economy in Ecuador
Abstract
Recognized the popular and solidarity organization as a basic element in the composition and construction of the Ecuadorian economic system anchored to a social and solidarity model, it is necessary to review the development of the institution that has already been in force for three decades within the framework of a broad and diversified deployment by spheres and objectives. Treatment that, in view of the scope of this work, refers to the tax field in a context that highlights the constitutional imperative to forge and consolidate a form of organization that, incorporated into the national economic fabric, contributes to the construction of a balanced, plural and inclusive system. in correspondence with the most expensive efforts of economic and social development that involve, therefore, the participation of multiple actors in society and where the tax component in attenuated conditions appears as a necessary link for the positioning of this crucial sector of the economy.
Received: 13 March 2024
Accepted: 12 June 2024
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