La evasión de tributos en la legislación Ecuatoriana

Abstract

The following research is to determine the importance of tax obligations by its conceptualization and determining elements thereof; to thereby understand the obligations when they are born and when and how they are extinguished. By analyzing Ecuador´s codes, laws and regulations. So it is important to determine the main taxes under Ecuadorian law, its objective, the subjects involved, the deductions, the tax base, the tax rate, exemptions and how to make the declaration and payment of each of these. Thus raising awareness of the importance of timely payment of taxes. This research also addresses tax evasion, their generalities and detailed causes of it, what are the tax debts and also about what the payment. Because tax evasion should establish certain mechanisms to control taxation and establishing penalties for noncompliance. Finally this research makes an analysis of comparative law to the Chilean and Peruvian Law Argentina. All to create a correct Tax Culture in our legislation.