Impuesto a la renta único aplicable al sector exportador de banano vulnera el principio de capacidad contributiva.

Abstract

As of 2011, the tax administration/Internal Revenue Service granted the agricultural sector dedicated to the production and export of bananas a different treatment, abolished them from the General Tax Regime of Income Tax, and created a Special Regime, the Single Income Tax for the banana sector. The afore mentioned tax represents a benefit for banana producers, however, for the banana exporter not produced by the sam e taxpayer, it entails an affectation, because in this case it infringes the tax principle of contributory capacity. In the present work we will analyze the elements of the tax in measurement, its advantages and disadvantages for the banana sector, as well as we will demonstrate how it is calculated. Finally, we will provide data from one of the largest exporters in Ecuador to justify the violation. We will present a possible solution.