La transacción como un nuevo modo de extinguir las obligaciones tributarias

Abstract

This research project focuses on the analysis of the transaction as a new way to extinguish tax obligations in Ecuador, from the publication of the Organic Law for Economic Development and Fiscal Sustainability after the COVID-19 pandemic at the end of year 2021; its central objective was to analyze the sixth section called "Of the transaction" of this Law to evaluate its impact on society to date, its practical utility and determine possible solutions in this regard. In the first three chapters, the descriptive method was used to address the normative and doctrinal foundations of the three next topics: the obligation, the transaction and the transaction in tax matters and, in the fourth chapter, which involves the methodological part, the critical-descriptive analysis method and the interview and survey techniques were used to determine the practical utility of the transaction in tax matters. Through this research it was possible to conclude that, the subject of the transaction in tax matters, as it is currently established, has errors that derive mainly from the confusion of the legislator between transaction and mediation. These errors are in the Organic Law for Economic Development and Fiscal Sustainability after the COVID-19 pandemic, the Tax Code and the Instructions for the Application of the Transaction in Tax Matters that the Internal Revenue Service (SRI) published in the year 2022.