LOS ODS EN RELACIÓN CON LAS ENTIDADES NO LUCRATIVAS EN ECUADOR Y COLOMBIA. UNA MIRADA AL ASPECTO TRIBUTARIO Y CONTABLE

Abstract

Latin American regions have focused their efforts to respond to the requirements issued by ECLAC, the IMF and the OECD, entities that have provided support in monetary terms. The current critical social situation has prompted analysis and reflections on poverty and other phenomena of a social nature, factors that limit the achievement of development and that require urgent attention from different actors. The article aims to carry out a comparative review of the SDGs in relation to the ENL in Ecuador and Colombia, investigating the accounting and tax aspects of the Income Tax of said entities. The comparative case method stands out for the opportunity that underlies when analyzing an organization, a state, or a group, in which it is necessary and inevitably to resort to different sources of information to explore and describe the contexts in two aspects; ODS and ENL in Ecuador and Colombia, to extract reflections and conclusions regarding the accounting and fiscal management of these entities and their contribution to development indices.