Análisis del impacto de las remisiones de intereses, multas y recargos en la cultura de pago de las obligaciones tributarias

Abstract

The purpose for this study was to analyze the principles of generality and equality of Ecuadorian tax law versus the regime of the organic law for productive development, attraction of investments and generation of employment and fiscal stability and balance, and the impact of the remission on the raise of unpaid obligations with the purpose of offering inputs to the standard framework of the administration of public resources. In order to fulfill the setting objectives, it was designed a methodology based on the tax law branch and the field of fundamental rights. We used an “exploratory theory” research, addressing its contributions directly to the tax field. Among the methods we used there are: analysis, synthesis, and the techniques we used were bibliographic records and interviews to five tax professionals from Quito and Cuenca cities. The study is concluded by determining that the violated principles by the regime of remissions and reductions of the organic law of 2018 are the generality and equality principles. The first one would be breaching the law since there was a group of taxpayers who paid all their tax obligations on time, and they were discriminated from the remission benefit. In the meantime, an unequal treatment is evidenced not necessarily among defaulter taxpayers, but among themselves and those who fully fulfilled their tax obligations. Finally, it was determined that there would be a significant impact on tax raising by the 2018 remission.