La devolución del impuesto al valor agregado por uso de medios electrónicos de pago.- análisis de la ley para el equilibrio de las finanzas públicas.

Content Provider	Semantic Scholar
Author	Uchuari, M. L. Beatriz, Jamie
Copyright Year	2018
Abstract	The object of study in which livelihood development of my legal research is situated in the area of public finances, from the perspective of the Law for the balance of public finances is in full effect once it was enacted in the Supplement to the Official Journal No. 744 dated 29 April 2016. It has been mentioned that the rules on mention| has as objective to strengthen the dollarization, generate changes in eating habits focused on the prevention of diseases and correct abuses in the tax benefits and redistribution, however a few days of its entry into force, has already been the subject of extensive debate within the legal and economic forum, as well as society in general by the implications and economic effects that have been generating from their validity. The approach that I am presenting around the issue focuses on the means of payment in the Ecuador and particularly on the use of electronic money to carry out commercial transactions of use and recurrence common among citizens regardless of economic activity to develop; specifically the legal conflict with regard to the return of the value added tax with electronic money, for this I transcribe below the provision which I believe will lead to a strong shock to the economic level; Article 1.- In the Law of the Internal Tax System, published in the Supplement to the R.O. No. 463, 17 November 2004, the following reforms: 1. Following the article 72, add the following articles innumerados: "Art. (…).- Return of value added tax by use of electronic means of payment - the Internal Revenue Service, directly or through the participants in the national payments system, duly authorized by the Central Bank of Ecuador, returned in electronic money, ex officio, to the final consumer goods or services taxd with 12% of the VAT rate, a value equivalent to: (…to) 2 percentage points of the VAT paid in committed transactions carried out with electronic money, in the acquisition of goods and services that are adequately supported by proof of sale valid issued in the name of the holder of the electronic money account.(…) arises then the dispute with the recognition of electronic money as a means of Payment in Ecuador, by the existing risk of the lack of guarantees and regulations to strengthen and ensure the money and the user who uses this means of payment, first by the monopoly of the Central Bank, which becomes the sole entity that manages and monitors their use and mainly by the economic crisis in the country; the markets are convinced that there are other intentions to encourage the use of electronic money, since one of the objectives that justifies its use and that has not been clarified is the financing of the fiscal deficit exists. Are some of the arguments that are proposed to develop the doctrinal and legal study about a problem that I believe there is by the use of this means of payment, which must naturally be analyzed and discussed through this legal research.
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Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article