The sale of medical supplies and its impact on tax fraud

Authors

  • Myriam Valeria Ruiz-Salgado Universidad Regional Autónoma de los Andes, Riobamba http://orcid.org/0000-0002-4057-8427
  • Christel Renata Peñaherrera-Calle Universidad Regional Autónoma de los Andes, Riobamba
  • José Miguel Llerena-Ramírez Universidad Regional Autónoma de los Andes, Riobamba

DOI:

https://doi.org/10.35381/racji.v5i3.1092

Keywords:

Taxation, public finance, civil law.

Abstract

The investigation focused on analyzing the sale of medical supplies and its impact on tax fraud in Ecuador. Methodologically, it is of a descriptive documentary nature with a non-experimental bibliographic design, we worked with a population sample of 65 users of public health services in the midst of the COVID-19 pandemic. 65% of the people surveyed agree that it should be strengthened or toughen the penalties on corruption crimes with public goods taking, as well as interpretation that the surveyed citizens see viable that this is the solution. When analyzing the Ecuadorian legal framework, it was possible to show that there are a large number of laws which recognize and guarantee tax fraud, which support the over-price of medical supplies and its impact on society when they are resold or supposedly bought from a high price.

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References

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Published

2020-12-10

How to Cite

Ruiz-Salgado, M. V., Peñaherrera-Calle, C. R., & Llerena-Ramírez, J. M. (2020). The sale of medical supplies and its impact on tax fraud. IUSTITIA SOCIALIS, 5(3), 155–164. https://doi.org/10.35381/racji.v5i3.1092

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