This article analyses the migratory context of people in a situation of human mobility in Ecuador who do not have a formal source of income in the country due to their irregular migratory status. It identifies the current state of the mobile movement in Ecuador related to Venezuelan nationality and proposes a special tax regime for people in a situation of human mobility. Considering that these people need to meet the formal requirements established by law for registration in the single taxpayers' register, a modification to these requirements is proposed.
Copyright (c) 2023 Pamela Silva Calvopiña
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