Browsing by Author "Peralta Pulla, Walter Leonardo"

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    La declaración de los impuestos como elemento configurador de la responsabilidad penal
    (2017) Peralta Pulla, Walter Leonardo; Torres Rodas, Marlon Tiberio
    This paper will explain how the tax return, a citizen obligation, can become an element that configures the criminal liability of the taxpayer. To this end, a detailed study of the legal framework will be made, reviewing the articles that relate the declaration to the criminal responsibility. A conceptual framework will be developed, addressing the concepts of declaration and criminal responsibility, as well as the concepts and principles which they relate with, and which influence the relationship between tax returns and criminal liability. This work has been structured in four chapters. The first, the Tax Obligation; the second, Criminal Responsibility in the Tax Return; the third, the Principle of non-self-incrimination in Tax matters; and the fourth, Conclusions and Recommendations.
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    Perspectiva de género en la aplicación de las medidas de protección otorgadas por la Unidad de Violencia Intrafamiliar durante la emergencia sanitaria del COVID-19 en Cuenca, enero-junio 2020
    (Universidad de Cuenca, 2022-01-26) Peralta Pulla, Walter Leonardo; Quesada Orellana, Víctor Manuel
    In Ecuador, the issue related to the monitoring of the Protection Measures granted by the Intrafamily Violence Unit has caused failures in the guarantee of the victims' rights in terms of the applicability and effectiveness of said norms for the aggressor, which contributes to the fact that the scourge of domestic violence every day continues to claim more victims in our country, without apparent total control. That is why this investigation seeks from criminal dogmatics to analyze the effectiveness in the application of the Protection Measures Granted by the Intrafamily Violence Unit in Cuenca. For this, a descriptive-exploratory, explanatory, observational analytical methodology was applied. In the data collection, a documentary bibliographic analysis was carried out and interviews were applied to three Judges of the Cuenca Intrafamily Violence Unit. Obtaining as a result that the protection measures granted by the Intrafamily Violence Unit, during the period of the COVID 19 Pandemic, were insufficient since they could not cover aspects such as socioeconomic, or other types of needs of the victims.