Browsing by Author "Torres Rodas, Marlon Tiberio"

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Incidencia de la mediación comunitaria en la parroquia rural de Tarqui del cantón Cuenca, Ecuador
(Universidad de Cuenca. Facultad de Jurisprudencia y Ciencias Políticas y Sociales, 2026-02-25) Lojano Tepan, Lilia Mercedes; Torres Rodas, Marlon Tiberio
Since 2008, alternative dispute resolution methods have been constitutionally recognized in Ecuador, enabling different ways to resolve conflicts in a consensual and balanced manner between the parties. One recognized form of conflict resolution is community mediation, which is regulated under the Ley de Arbitraje y Mediación as a right of community organizations to settle disputes. In this regard, to analyze the practical application of community mediation in Tarqui in the city of Cuenca, a qualitative approach was employed, utilizing a case study methodological design and applying research techniques such as literature review and structured interviews. The findings indicate that, as of 2023, the practical implementation of community mediation in Ecuador has not been widely addressed. Furthermore, it faces challenges such as a lack of regulatory framework, limited knowledge among mediators, low participation, and an insufficient culture of peace in the social reality, which ultimately results in the limited effectiveness of this process.
La protección de la intimidad en el derecho tributario
(Universidad Andina Simón Bolívar, Corporación Editora Nacional, Ediciones Abya Yala, 2007) Torres Rodas, Marlon Tiberio
La prescripción como modo de extinguir las obligaciones tributarias, dentro de la legislación ecuatoriana
(2015) Sarmiento Pisco, Andrea Estefanía; Torres Rodas, Marlon Tiberio
This research aims to analyze the prescription as a way to extinguish the tax liability, for which is considered the Ecuadorian legislation related to the topic, also we will try to make a comparative study between prescribing operating in tax obligations with civil matters. Keep in mind fort that this institution cause legal effect is necessary two main reasons that lead to its existence. The inactivity of the tax administration presumes abandonment and therefore little interest by the Tax Administration. Also, requires the mere passage of time to configure the prescription; in other words, the course of time and the inactivity of the taxpayer or of the Tax Administration inside the tax legal relationship are elements that give rise to the legal institution of the prescription. The law does not reward the abandonment, neglect or worse the carelessness of those who aim to turn endless an Right, however when this right is not exercised in due time, the law allows that those credits can be terminated by the institution Legal subject of this research, a fact which must be distinguished from the expiration, because its allows extinguish the Right of Tax Administration to determine the tax liability directly and automatically, without the requirement of part needed. It`s important talk of this issue because it allows to visualize the advantages associated with their exercise for the taxpayer as well as to the Tax Administration, also the problems and limitations that its execution would result. To perform this research has used deductive method, the same as through a bibliography compilation, archivist and other necessary for this purpose, allows get conclusions that contribute to the prescription concerning legal debate on tax matters.
El proceso coactivo tributario dentro de la legislación ecuatoriana
(2016) Morales Beltrán, Milton Marcelo; Torres Rodas, Marlon Tiberio
It is evident that the payment of taxes by taxpayers to the state in most cases turns out to be poorly understood or accepted, causing very serious and harmful problems to taxpayers, In view of this the Central Government through its Authority tax (SRI), with due skill to perform this task, it has had the need to regulate a coercive collection process for those taxpayers who are as blackberry and tax evasion - and have not met the provisions of the law. For this reason the present monograph, is aimed at analyzing the correct application of the Tax Code, in cases of debts to the treasury, where it has filed a collection route through coercive; why you need to know in a clear, precise and forceful legal / administrative way of action by the competent authorities to carry out the most effective procedure for recovery, reflected in the principle of efficiency in tax collection contained in the Constitution of the Republic of Ecuador.
Regulación de las importaciones como medidas de protección de la economía nacional
(2015) Mogrovejo Lazo, Mabel Stefany; Torres Rodas, Marlon Tiberio
In recent years the development of foreign trade has been characterized by protectionist measures, but through reforms in tariffs, safeguards on certain imports through the resolutions issued by the Ministry of Foreign Trade (COMEX). In Ecuador for several years, It has been the increase in imports being greater than exports which contributed to worsen the deficit in the trade balance; This is why our country has implemented a series of government measures such as high tariff rates on imports to mitigate the toll on their balance of payments because of falling the oil prices and the application of the U.S. Dollar as internal currency. These restrictions to imports does not result in a true free trade in the countries which has signed a trade agreement. In addition to establishing protective measures a rise is established and Impact on competitiveness against imported goods and who is harmed ultimately it is the consumer. Thus, it is necessary to assess whether the economic policies imposed by the state have done its job, and if it is right to keep them, given that some of them (such as safeguards) are temporary and must be ratified if its benefit is confirmed.