The principle of contributive capacity in relation to the health emergency COVID-19 in Ecuador, 2019 - 2020

Authors

DOI:

https://doi.org/10.15381/quipu.v29i60.20186

Keywords:

Principle of contributory capacity, COVID-19, tax system, public spending, direct taxes

Abstract

Objective: Analyze the principle of contributory capacity in relation to the health emergency COVID-19. Method: The research was focused on the documentary, exploratory and descriptive study. The information was selected from the critical reading of documents and bibliographic materials, as well as official information and statistical data from national and international organizations. Results: The health emergency caused by COVID-19 has had consequences not only on people’s health, but also at social and economic levels; therefore, governments are applying various policies to overcome the crisis they are facing. In Ecuador, in the first four months of 2020 tax collection was lower by 534 million dollars compared to 2019, amount that meant a great challenge for the State as it had to generate resources to cover up for the public expenses demanded by society. Conclusion: The tax system must be configured in such a way that those with the greatest economic capacity to pay contribute to a greater extent in sustaining public charges through the prioritization of direct and progressive taxes.

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Author Biographies

  • Milca Naara Orellana Ulloa, Universidad Técnica de Machala

    Ecuadorian nationality with academic formation in the Province of El Oro, Machala city, with the exception of the Doctorate in Accounting and Business Sciences obtained at the Universidad Nacional Mayor de San Marcos de Lima - Peru. Master in Auditing and Accounting. Commercial Engineer, Auditor, Public Accountant, Superior Diploma in Taxation obtained at the Universidad Técnica Particular de Loja UTPL, Superior Diploma in University Teaching, full time professor at the Universidad Técnica de Machala, Certified Public Accountant in private companies with 19 years of experience.

     

  • Néstor Daniel Gutiérrez Jaramillo, Universidad Técnica de Machala

    Professor at Universidad Técnica de Machala. Advisor in national and international tax matters, graduated in Economics from Escuela Superior Politécnica del Litoral ESPOL, graduated in Accounting and Auditing from Universidad Técnica Particular de Loja UTPL. Master in Business Administration from Universidad Estatal de Guayaquil. Doctor in Accounting and Business Sciences from Universidad Nacional Mayor de San Marcos.

     

  • Jeri Gloria Ramón Ruffner de Vega, Universidad Nacional Mayor de San Marcos

    Certified public accountant and attorney from Universidad Nacional Mayor de San Marcos. Master in Accounting with mention in Auditing from Universidad Nacional Mayor de San Marcos. Master in Public Administration with mention in Anticorruption from Universidad de San Martín de Porres. Doctor in Accounting from Universidad Inca Garcilaso de la Vega. Past President of the Committee of Experts of the Association of Public Accountants of Lima. Specialist in advisory and consulting services to industrial, mining, commercial and service companies, and financial advisory in mergers, spin-offs, acquisitions and valuations of companies, as well as in accounting expertise. Professional experience for more than 30 years, in private sector companies and in Jeri Ramón & Asociados Sociedad Civil de Responsabilidad Limitada.

     

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Published

2021-09-01

Issue

Vol. 29 No. 60 (2021)

Section

Original papers

License

Copyright (c) 2021 Milca Naara Orellana Ulloa, Néstor Daniel Gutiérrez Jaramillo, Jeri Gloria Ramón Ruffner de Vega

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

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b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

Orellana Ulloa, M. N., Gutiérrez Jaramillo, N. D., & Ramón Ruffner de Vega, J. G. (2021). The principle of contributive capacity in relation to the health emergency COVID-19 in Ecuador, 2019 - 2020. Quipukamayoc, 29(60), 19-28. https://doi.org/10.15381/quipu.v29i60.20186