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
Downloads
The authors, by submitting their manuscripts to the Deusto Estudios Cooperativos (DEC), accept the conditions listed below on copyright and undertake to comply with them. They do not sign any document of assignment of rights to the Publisher.
1. Authorship: The author must be the sole creator of the work or legally acting on behalf of and with the full agreement of all the authors.
2. Copyright and Code of conduct:
a) Authors warrant that their work is original; has not been previously copyrighted or published in any form; is not under consideration for publication elsewhere; its submission and publication do not violate the Ethical Guidelines of DEC and any codes (of conduct), laws or any rights of any third party; and no publication payment by the Publisher (University of Deusto) is required.
b) Authors grant to the Publisher the worldwide, sub-licensable, and royalty-free right to exploit the work in all forms and media of expression, now known or developed in the future, for educational and scholarly purposes.
c) Authors retain the right to present, display, distribute, develop, and republish their work to progress their scientific career provided the original publication source (DEC) is properly acknowledged.
d) Authors warrant that no permissions or licences of any kind have been granted or will be granted that might infringe the rights granted to the Publisher.
3.jpg)
3.jpg)
