The principle of contributory capacity in the simplified regime for entrepreneurs and popular businesses (Review).

Abstract

This work is oriented to analyze the compliance with the principles of contributive the principles of contributive capacity, progressivity and administrative simplicity, as highly relevant elements of high relevance in the legal- tributary environment of Ecuador. The same are approached from the perspective of the tributary culture in the execution of simplified tributary systems that simplified imposition systems that seek to include all citizens, and to leave aside informality in the case of micro and small entrepreneurs, the facilities that should be provided to these groups, among which are some basic premises such as the proportionality basic premises such as the proportionality that should exist between the income and the income and the obligations that arise from it. The scientific article has a qualitative approach, based on the bibliographic compilation and the study of the evolution of the Ecuadorian tributary system in the main tributary for those groups that, due to their characteristics, have not contributed and that are relatively new, so they deserve a deeper investigation in order to offer even, legal recommendations based on the standard and universal principles of this branch of law. The bibliographic review has been used in order to understand the principles from a tributary perspective and has been applied to the current practice of systems.