Browsing by Author "Monsalve Robalino, Bernardo Xavier"

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El aborto no punible por mal formaciones del feto incompatibles con la vida que cause un peligro en la salud de la mujer embarazada, en la legislación ecuatoriana
(2019-10-31) Monsalve Robalino, Bernardo Xavier; Tenorio Salazar, Gabriel
Ecuadorian legislation that regulates abortion in the Organic Comprehensive Criminal Code, section of Crimes against the inviolability of life, in this regard, it is possible to understand that according to the sanctioning effect there are two types of abortion: the punishable and the non-punishable. Punishable abortion is regulated in a single article whose first paragraph clearly states that: abortion will be allowed in cases where the life or health of the pregnant woman is in danger and there is no other way to avoid it; for the study and development of this research work, the term health should be considered broadly, according to the concept of the World Health Organization; Therefore, by means of this definition, it is sought that those who administer justice, as well as health professionals, keep in mind that the content of the norm should be understood not only in a physical aspect. The investigation shows the need to reform the Ecuadorian penal regulations taking into account the circumstances in which there are malformations in the fetus incompatible with extrauterine life; where, pregnant women do not have the legal support to opt for a non-punishable abortion and, thus, avoid suffering from psychological conditions caused by this situation.
El impuesto a la salida de divisas en la legislación ecuatoriana
(2015) Monsalve Robalino, Bernardo Xavier; Torres Rodas, Marlon Tiberio
The Ecuadorian state with its social and supportive economic system, to comply with the objectives of economic policy and fiscal policy, has had a high dependence on revenues from oil resources, which in recent years have a decrease in their income, making it necessary to strengthen the system of internal taxation. For this reason it has created various tributes, one tax currency outflows, to control the flow of capital from Ecuador to the outside and thus ensure that the revenues from economic activity to invest in the country. In this sense, the present paper is to analyze the tax and the various conflicts that have arisen in its application, allowing to obtain a thorough understanding of it and the impact generated in the flow of foreign currency from its validity, so it will be possible determine whether the proposed objectives of the establishment of the tax have been achieved within the framework of the regulation of capital flight abroad.