Special Tax Regime for People in a Situation of Human Mobility

Authors

DOI:

https://doi.org/10.18272/iu.i32.3016

Abstract

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.

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Published

2023-12-18

How to Cite

Silva Calvopiña, P. (2023). Special Tax Regime for People in a Situation of Human Mobility. Iuris Dictio, 32(32), 11. https://doi.org/10.18272/iu.i32.3016

Issue

No. 32 (2023)

Section

Dossier

License

Copyright (c) 2023 Pamela Silva Calvopiña

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