La transacción tributaria y el interés público: análisis de la afectación del interés de recaudación del estado

Abstract

The Economic Development and Fiscal Sustainability Law of Ecuador in 2021 incorporated the figure of the Tax Transaction, which allows the Tax Administration to reach agreements with taxpayers, joint and several liabilities, and third parties to resolve tax disputes quickly and efficiently. This figure is important because it offers a faster and more efficient solution to tax conflicts without the need to resort to judicial or administrative processes. In addition, the tax transaction offers flexibility in negotiation between both parties, which can result in mutual benefits. However, its use also raises questions as to whether it can affect the country's public revenue interest, as the tax transaction can benefit the public interest by allowing a faster and more efficient resolution of tax conflicts, which can increase tax collection. In addition, waiving certain components of the passive subject's debt can improve their ability to comply with their tax obligations in the future, which can also increase revenue. However, there is also concern that the tax transaction may be misused by taxpayers to avoid paying taxes and that the lack of transparency in the process may generate mistrust and lack of equity in the treatment of taxpayers.