Repatriación de capitales, como una medida de sinceramiento fiscal por parte del sujeto pasivo.

Abstract

In Ecuador, a tax measure was in place, to control and balance its trade balance, so that the constant outflow of capital must be avoided, and to promote the repatriation of capital found abroad. It is a positive proposal that seeks to improve the liquidity of the country's economy and attractive through the establishment of incentives, which will be subject to control, and the conditions that are established must be respected. Capital repatriation in the Americas has already been adopted by countries such as Mexico, Argentina, Peru, among others, these countries have helped their countries' economies improve favorably, even more so for the time being the world is going through with the Covid-19 pandemic, which has affected the global economics.