Análisis del régimen sancionatorio ecuatoriano -Ámbito administrativo

La sanción administrativa es una herramienta con la que cuentan las administraciones tributarias para ejercer su facultad sancionadora, a través de la percepción de riesgo de control de sus administrados. Si bien a primera vista esta figura jurídica no presenta mayor complejidad en su definición, su perspectiva se complica cuando su aplicación, se percibe como discrecional y no como un mecanismo para corregir una conducta lesiva, debido a que no contempla principios constitucionales propios del régimen tributario, desvirtuando su principio rector. De ahí, la importancia de analizar los elementos que forman parte de la noción del régimen sancionatorio ecuatoriano y compararlo con el argentino, a fin de evidenciar si el régimen punitivo per se permite estimular el cumplimiento voluntario de obligaciones tributaria

Clinical evaluation of antiseptic mouth rinses to reduce salivary load of SARS-CoV-2

Most public health measures to contain the COVID-19 pandemic are based on preventing the pathogen spread, and the use of oral antiseptics has been proposed as a strategy to reduce transmission risk. The aim of this manuscript is to test the efficacy of mouthwashes to reduce salivary viral load in vivo. This is a multi-centre, blinded, parallel-group, placebo-controlled randomised clinical trial that tests the effect of four mouthwashes (cetylpyridinium chloride, chlorhexidine, povidone-iodine and hydrogen peroxide) in SARS-CoV-2 salivary load measured by qPCR at baseline and 30, 60 and 120 min after the mouthrinse. A fifth group of patients used distilled water mouthrinse as a control. Eighty-four participants were recruited and divided into 12-15 per group. There were no statistically significant changes in salivary viral load after the use of the different mouthwashes. Although oral antiseptics have shown virucidal effects in vitro, our data show that salivary viral load in COVID-19 patients was not affected by the tested treatments. This could reflect that those mouthwashes are not effective in vivo, or that viral particles are not infective but viral RNA is still detected by PCR. Viral infectivity studies after the use of mouthwashes are therefore required