Ley Orgánica para el Desarrollo Económico y Sostenibilidad Fiscal tras la pandemia Covid-19.

Abstract

The central problem of this academic article deals with the three books that comprise the new law approved and published at the end of last year, and what are its positive and negative consequences for society; also, how some of its causes are evaded with social influences. The Organic Law for Economic Development and Fiscal Sustainability focuses its social, economic and cultural contributions on three points: Book I - Single Special Contribution to large estates (2022-2023); Book II – Temporary Regime for Assets Abroad; and, Book III – Reforms to various legal bodies, 19 specifically The National Plan to Create Opportunities 2021-2025 is the highest political and administrative guideline for the design and application of public policy in Ecuador, through which the Government will execute the proposals presented in the Government Plan, in its Economic Axis, Objective 4, establishes that it is a priority of the current government to guarantee public management in a sustainable and transparent manner. In order to meet this objective, said bill was launched, aiming to achieve: Prioritize public spending for health care, education, security; increase the efficiency of public companies; generate optimal macroeconomic conditions; promote a simple, progressive, equitable and efficient tax system; ensure sustainable public financing; and, consolidate and strengthen dollarization.