This article aims to evaluate the value added tax application in Ecuador, which goes against guaranteeing the equality, non-discrimination, and pro-tributario principles, since it identified disproportionate socioeconomic impacts arising between different groups of Ecuadorian society. The value added tax (VAT) in Ecuador, an essential tool for tax revenue, has sparked heated debate because of its potential impact on equity and non-discrimination. This research article explores how VAT affects different social groups, highlighting that the most vulnerable sectors bear a relatively greater tax burden, contravening the constitutional principles of equality and non-discrimination. The analysis reveals that, while VAT effectively raises revenue, its design and application need adjustments to protect low-income populations. The solutions proposed include commodity exemptions and tax equalization mechanisms. In addition, the need for transparency and citizen participation in tax policy development is emphasized, as well as the promotion of tax education to foster clear understanding of the tax system, ensuring that the tax burden is distributed more equitably and fairly.
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