Las dificultades de los beneficios tributarios para las personas con discapacidad en Ecuador

Abstract

The current article discusses the difficulties faced by people with disabilities at the time of accessing tax benefits on the importation of vehicles. Despite the fact that they are addressed in the Organic Law on Disability and the corresponding Regulations, which guarantee the rights and their responsibilities. But in reality, there are obstacles that make it difficult for them to access tax benefits, including access to information, institutional mismanagement and insufficient resources. For this reason, the case of Daniel Salcedo and other related cases are taken as a reference, as these cases demonstrate the shortcomings, such as the shortage of control mechanisms in the institutions, tax evasion and corruption. As a consequence, there are drastic changes in the already established norm, thus negatively affecting the vulnerable group that really need the tax benefits. Therefore, we describe the control and socialization mechanisms for possible improvements and ensuring the fair application for the benefit for those who really need it. All of this is proved with the mixed method being qualitative and quantitative being current regulations, reports, blogs, and interviews and surveys addressed to people with disabilities and caregivers, who willingly and with their own consent decided to access this activity, all for the purpose of analyzing and listening to the opinions they have about tax benefits, all with the purpose of demonstrating that the Ecuadorian state still has gaps in the application and management of tax benefits.