Ana Velez

Infringement of tax exemptions for persons with disabilities Ana Velez

In Article 35 of the Constitution of the Republic, vulnerable groups are established, among those we find people with disabilities, the purpose of this work was to analyze the violation in the tax exemptions of tax refunds to people with disabilities in Ecuador, the main problem arose as a result of bills made in 2016, as a result of an economic crisis that embraced the country, which forced to take measures, where less values were granted by concept of refund to people with disabilities, for such reasons it was taken as the main objective in the research, to propose the reform of Art. 78 of the Organic Law of disability, to give a better understanding of the benefits they can obtain, detailing as theoretical background the different types of disability, the degrees of disability, the classification of taxes, the amount of return, the violation of rights, tax exceptions, the concept of tax, etc..