Análisis de la transacción en materia tributaria en Ecuador: enfoque en los límites y restricciones legales

Abstract

Transaction, from the perspective of Tax Law, is a way of extinguishing obligations, a mutual agreement in which the parties make reciprocal concessions to reach a settlement, with the goal of providing greater legal certainty to those obligations that initially have doubts regarding their fulfillment. In Ecuador, this mechanism was implemented to provide the State with more modern and simplified tools for collecting tax obligations, thereby ensuring the achievement of its social goals. Although the transaction is a beneficial mechanism, it has several legally established limits that bust be taken into consideration when carrying it out; otherwise, it loses its validity. This paper aims to gain a deeper understanding of this mechanism and how it should be implemented within the framework of the limits established by Ecuadorian legislation.