Dissemination of the book on value added tax

On July 14, the Faculty of Administration Sciences together with the Accounting and Authorship career disseminated the book "VAT in Ecuador: A cumulative tax", written by professor Boris Barrera.

The objective of this series of events that has taken place in the Faculty is to make the work of the teaching body visible and generate spaces for dialogue on various topics of interest around Administration sciences.

Professor Barrera's work was the fifth to be presented under this project.

"We consider it important to know the work carried out by the teachers so that their texts can be used within the chairs, this has been the main purpose with which the entire cycle has shared the works carried out by all the teachers" , said teacher Gabriela Duque, who started the event.

This book, which was published in 2017, starts from the question of whether VAT should be understood as a progressive regressive tax in Ecuador.

In this context, the author of the book explained that progressive and regressive is adapted to the fulfillment or not of what should be understood as tax justice and equity, that is, if the tax burden is adapted to the economic capacity of each taxpayer.

According to Barrera, it is essential to recognize this reality because if the person cannot even satisfy their personal or family needs, they cannot be asked to make an additional effort from their scarce resources to contribute taxes in favor of the State.

At the end of his intervention, Barrera emphasized that, although the VAT has an efficient character in the country's economy, it is necessary to take into account that there is a common denominator that must always be present when determining that amount and is "the criterion of tax justice , based on respect for the principles of tax law ”.

You can access this book through this link: https://bit.ly/2Th5xbf

UDA Correspondent