Persona: González Rabanal, Miryam de la Concepción
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0000-0002-4173-9755
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González Rabanal
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Miryam de la Concepción
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Publicación The International Economic Double Taxation of Dividens: Its handing in The Convention between Ecuador and Spain. Journal of Tax Administration(University of Exeter Business School, 2022) Manya Orellana, Marlon Vicente; González Rabanal, Miryam de la ConcepciónThis article analyzes the effects of the international economic double taxation of dividends. For this purpose, a conceptual distinction is made between legal and economic double taxation. The term “dividends” is defined and possible tactics that could be adopted when drafting double taxation agreements in order to resolve any potential issues, with specific reference to the case of Ecuador, are discussed. It was necessary to conduct a thorough review of the doctrine and a comprehensive analysis of possible methods by which international economic double taxation could be avoided or corrected. The paper includes a study of the 1993 double taxation agreement between Ecuador and Spain, and a simulation exercise in which the effects of the agreement’s application are determined. We find that that the existence of international economic double taxation affects businesses’ management policies, indebtedness, and location decisions, as they often look to invest in jurisdictions with lower levels of taxation. Moreover, it affects the evolution of foreign investments and, therefore, the development capacity of countries, especially the least developed ones.Publicación The impact of the derived economic crisis of COVID-19 in the working models. Challenges and pending reforms(Central and Eastern European Online Library, 2021) González Rabanal, Miryam de la ConcepciónThe pandemic has caused a great impact on economies around the world to which it has been very difficult to react with some serenity and reflection. The political decisions adopted, apparently based on health recommendations, have generated far-reaching economic effects that have yet to be quantified and have required adaptations in record time to the prevailing forms of work in both the public and private sectors. One of the fundamental differences compared to previous crises such as that of 2007-13 is that the causes of the Covid- 19 crisis are known, although its consequences have not yet been accurately determined. This differential feature has the advantage that it allows governments to adopt measures to remedy it and to try to be prepared for what may come in the immediate future. This not only from the health point of view, which is obvious, but from the economic and labor market perspective too. In practical terms, if the lesson is assimilated and what has been learned is put into practice, it will be possible to avoid making the same mistakes to solve a similar situacion. This should be the message to try to temper both the sanitary and economic effects of the second wave of the pandemic, in whose frontispiece we seem to find ourselves. Although the 2008 crisis already revealed extraordinary weaknesses in the Spanish economy, its very strong dependence on construction (the so called the real estate boom) and the fragility of job stability in this "drag" sector of the economy, it has again been the real estate sector one of the most affected by the 2019 crisis. We have learned little and, what is worse, few adjustments have been made in the Spanish production model since then. The same can be preached about tourism. Spain has been for decades a power in this sense, competing for the top positions in the world ranking with countries such as France or the United States. It is true that the previous crisis also seriously harmed this sector, but far from modernizing and restructuring its production model, our country has lived off the income derived from the political instability of other rival states that have seen their potential visitors heading towards our territory as a consequence of the instability of their political regimes as a result of the so-called “Arab Spring”. What no one can deny is that we are facing an economic and labor crisis of which we still do not know the consequences and the duration. This is one of the first differences with respect to what happened a little over 10 years ago when certain imbalances could be visualized based mainly on an excess of debt -both public and private- mainly due to uncontrolled domestic demand, especially in Spain, but which no one was able to predict exactly. To try to clarify some of these issues in order to design future strategies for economic recovery, the following is a set of data provided by official sources and private organizations trying to measure the effects of the pandemic on economic aggregates and the labor market, as well as some personal reflections on the changes experienced in the economic model and those that are expected to occur, as a result of labor market adjustments, in the most immediate future.Publicación Análisis del principio constitucional de mérito y capacidad y su relación con la evaluación del desempeño(Universidad Nacional de Educación a Distancia (UNED), 2024-07-26) Bolado Alonso, Jesús; González Rabanal, Miryam de la ConcepciónTodas las Constituciones españolas desde 1837 han contemplado la idea de que el acceso a los empleos y cargos públicos se hiciera según los principios de mérito y capacidad. Por ello, la institución funcionarial ha contribuido a conformar en la mente del ciudadano la idea de que existen funcionarios y servidores cualificados que hacen que la actividad que la Administración Pública proporciona a los ciudadanos se enmarque en un sistema que garantiza la calidad del servicio prestado. Los principios de mérito y capacidad van a asegurar que, al frente de la Administración Pública, estarán funcionarios públicos, servidores de la sociedad, preparados, imparciales y objetivos. Por tanto, la evaluación del desempeño de los servidores públicos debe operar bajo los principios de mérito y capacidad como base para determinar la selección de los mejores empleados públicos durante la carrera administrativa. Las cualidades requeridas para ejecutarla son atributos especiales y profesionales que han de poseer los más cualificados para el desempeño de las responsabilidades públicas. La metodología empleada en el desarrollo del presente trabajo ha consistido en el estudio de la legislación, la doctrina y la jurisprudencia sobre el tema del mérito y la capacidad para el desempeño de responsabilidades públicas, derivando de todo el análisis e investigación llevados a cabo un estudio jurídico-descriptivo y crítico. Los resultados ponen de manifiesto que la implantación de la evaluación del desempeño es una herramienta adecuada para reforzar en el ámbito de la Administración Pública la selección del personal a su servicio, aplicando los principios de mérito y capacidad que se recogen en la Constitución, en la medida en que se erige en un instrumento para valorar el esfuerzo y el trabajo de todos los empleados públicos con el fin de servir mejor y más eficientemente a los intereses generales.Publicación Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)(Yayasan Ilomata, 2023-04-30) Manya Orellana, Marlon Vicente; González Rabanal, Miryam de la ConcepciónThe pandemic has caused many businesses to experience a significant decline in revenue and profitability, leading to a decrease in the value of their assets. As a result, companies may need to assess whether their assets have been impaired and take an impairment charge if necessary. This caused companies in general to modify the accounting treatment under the international standard IFRS 9 applicable from 2018. The objective of this article is to determine the portfolio risk that affects the calculation of these provisions, through a case study in Ecuador. The research approach used was mixed (qualitative and quantitative), since various types of data collection tools were used to process the information. The data treatment in the qualitative approach consists of the analysis of the phenomenon related to the exploration for the understanding of the IFRS 9 accounting standard. On the other hand, the quantitative approach intends to analyze the research variables and measure them numerically with the use of statistical methods using Binary Logistic Regression. To this end, a database of clients of a non-financial company was analyzed, and the composition of its portfolio segmented by day of delay, observing the component called probability of default (PD), which was determined by binary logistic regression. A model was obtained that allowed to obtain the desired probability, and consequently under the approach of IFRS 9, the calculation of the expected credit loss (ECL). The results obtained estimated a portfolio impairment of 23%, compared to the baseline scenario of 9%.Publicación Polarización territorial de la brecha de género del desempleo en Andalucía: un análisis exploratorio de datos espacio-temporales abiertos(Instituto Interuniversitario de Geografía, Universidad de Alicante, 2023-07-19) Acevedo Blanco, Antonio Jesús; Martínez Quintana, M. Violante; González Rabanal, Miryam de la ConcepciónEste artículo examina la distribución geográfica de la brecha de género en el desempleo en Andalucía y si presenta polarizaciones territoriales. Aplica el enfoque metodológico del análisis de datos espacial exploratorio y prueba las dependencias espaciales, local y global, utilizando para ello datos abiertos georreferenciados producidos por organismos oficiales para el período 2011-2022. A través de esta evaluación, se busca determinar si la brecha de género del paro en Andalucía sigue una distribución geográfica homogénea, o si, por el contrario, ofrece polarizaciones territoriales estables en el tiempo. Los resultados se presentan en mapas LISA (Local Indicators Spatial Association) formados por la estadística Diferencial I local de Moran en cada uno de los años de la serie. A partir de los resultados del colocation map de los clústeres LISA, se concluye que en Andalucía la brecha de género en el desempleo presenta un fuerte componente estructural, feminizado y geográficamente localizado.Publicación Indicadores para evaluar la eficiencia de programas sociales. Una propuesta a partir de un Proyecto de Aprendizaje–Servicio entre alumnos de la Facultad de Derecho de la UNED y el Ayuntamiento de Madrid(Universidad Loyola Andalucía, 2021) González Rabanal, Miryam de la ConcepciónEste trabajo recoge los resultados de un Proyecto de Aprendizaje–Servicio (ApS) vinculado con los Objetivos de Desarrollo Sostenible (ODS): 4, 10, 11, 12 y 16, desarrollado en el curso 2019–202 con estudiantes de la Facultad de Derecho de la UNED y el Ayuntamiento de Madrid. Se ha seguido una metodología cualitativa y de meta–síntesis cualitativa. El servicio del ApS consistió en la propuesta de 48 indicadores, agrupados en 5 categorías, para evaluar el Plan Operativo Contra la Trata y otros Abusos de Derechos Humanos en contextos de prostitución. El aprendizaje del Proyecto ha completado la formación de los alumnos sobre indicadores para evaluar programas sociales.Publicación The importance of public administration personnel and their motivation: an interpretation from the economy(The Central and Eastern European Online Library, 2019) González Rabanal, Miryam de la ConcepciónThe present research has a triple objective. First, to analyze, from the economic point of view, the justification of public presence in the provision of the merit goods with especial reference to health. Second, to determine the factors on which the motivation of public employees depends, taking into account that a more motivated and satisfied worker is more productive and, in the case of public goods and services, greater productivity results in a more efficient use of collective resources. Finally, in view of the results of the previous sections, to propose measures aimed at improving the motivation and satisfaction of public employees and, therefore, the perception of citizenship in relation to goods and services they receive from the Public Administration.Publicación Challenges of the Welfare State: The Spanish Case(Inovatus Usluge, 2021-07) González Rabanal, Miryam de la ConcepciónRecent events - especially the economic crisis- have revealed the need to maintain the welfare state, especially in developed countries (the most attacked by the crisis) which are also hit the hardest by the recession and job losses. On the one hand, the increase in demand for social services joins the decreased capacity to collect taxes as a result of the fall in economic activity and declining social contributions because of the rising unemployment. On the other, economic difficulties to prop up the welfare of citizens have caused the most unrest and political debate about whether social spending is precisely that what must suffer cuts to balance the public accounts. The answer of each country to this question will depend on its ability to meet new challenges without compromising the future of younger generations. The objective of this paper is to discuss the Spanish model of welfare, taking into special consideration the demographic effects of an aging population and the reversal of migration flows in order to discern which direction and what concrete measures can answer the previous question. This has been a response that in the Spanish case, has highlighted the need to review the excessive benevolence in granting a benefits system and the existing pockets of fraud in the tax system.Publicación La subcapitalización y su incidencia tributaria(Universidad de Antioquia, 2023-09-07) González Rabanal, Miryam de la Concepción; Manya Orellana, Marlon; https://orcid.org/0000-0002-0604-443XEl presente artículo aborda la problemática de la subcapitalización como práctica elusiva de impuestos, donde se realiza un análisis comparativo internacional teniendo en cuenta las reglas establecidas en la limitación de la deducibilidad de los gastos financieros. Una de estas reglas corresponde a la inclusión de un ratio fijo respecto a las ganancias antes de intereses, impuestos, depreciación y amortización (EBITDA), cuya aplicación muestra como resultado cuatro casos amparados en la legislación tributaria del Ecuador. En el primer caso, la totalidad del gasto financiero es deducible, en el segundo existen exceso de gastos financieros, por lo que solo será deducible hasta el límite máximo permitido en la normativa tributaria (20% del EBITDA), mientras que en el tercero y cuarto, todo el gasto financiero es considerado como un gasto no deducible a efectos de determinar el impuesto sobre la renta.