Neutrosophical method for the recommendation on the violation of legal certainty of taxpayers in Ecuador with the ICE to perfume

Abstract

This article performs a legal analysis of tax resolutions 57 and 14 in order to assess the viability of a reform that would allow the repeal of section two of article 82 of the Internal Tax Regime Law, which is the Special Tax (ICE) that perfumes must pay at the time of their commercialization. The purpose of this research is to develop a neutrosophic method for the recommendation on the violation of the legal security of taxpayers in Ecuador with the ICE on perfume. Additionally, a survey was conducted with Ecuadorian taxpayers, which identified the need for a reform to resolution No-NACDGERCGC1900000057 in which the special consumption tax was established. The results suggest that the only tax collection in the commercialization of perfumes is the Value Added Tax (VAT) and the suspension of the ICE.