La doble imposición tributaria en el Ecuador: el caso de la imposición sobre la propiedad de los vehículos motorizados

Abstract

The aim of this paper is to determine whether there is double taxation in Canton Cuenca, on the ownership of motorized vehicles, nowadays at the time of registration of a vehicle it is needed to pay several taxes to different entities, but they all have the same taxable purpose. In the first chapter, basic notions and concepts, as well as historical data and classification of taxes are presented, which will help us recognize each of the taxes studied, as well as principles and elements that will be the theoretical basis of this research. The second chapter will identify the types of double taxation that exist and will analyze the comparative legislation. Regarding the third chapter, the vehicle legislation in force in Ecuador will be examined and each of the taxes corresponding to the subject of this investigation will be studied. The fourth chapter will analyze the effective mechanism to avoid double taxation. Finally, the fifth chapter will examine all the results obtained in field research.