Tax remission in Ecuador: Strategies and effects on collection

Espinosa-Jaramillo M.T.; Chenet Zuta M.E.; Olivares Zegarra S.D.R.; Urbina Poveda M.A. · Revista de Ciencias Sociales (2024) · DOI: 10.31876/rcs.v30i4.42996

Resumen

Tax forgiveness is a fundamental tool in financial policy that allows taxpayers to regularize their tax situation and contributes to the economic stability of a country. In the case of Ecuador, in 2022, the application of tax remission was implemented as a response to the economic consequences of the COVID-19 pandemic and in order to boost economic activity. The objective of this research was to analyze the activities of the Internal Revenue Service in relation to tax remission and evaluate its impact on the country’s tax collection. Methodologically, exploratory, descriptive and interpretive methods were used, with the purpose of offering a broad view of the tax legal framework and its implications. The main results indicated that the activation of tax remission in 2022 had a significant impact on the collection of fines and interest, as well as on the behavior of taxpayers. In conclusion, tax remission facilitated compliance with tax obligations, but also generated a debate on the potential loss of income for the State, highlighting the need for more balanced and sustainable fiscal strategies to improve long-term financial stability. © (2024), (Universidad del Zulia). All rights reserved.

Instituciones: Universidad Nacional Tecnológica de Lima Sur