La remisión de los tributos y la aplicación del principio de equidad tributaria en el Ecuador

Abstract

This research topic seeks to deepen and explain what Tax Remission consists of and how it affects the impact of the Principle of Tax Equity established in the country, thus in a general concept the importance of this topic is deduced, since it addresses key aspects such as economic relief, equity in the distribution of taxes, the impact on tax collection and social development, fundamental aspects to promote a fair and efficient tax system, which contributes to the well-being of citizens and economic growth. from the country. Tax revenues constitute the main income of the State and are obtained from the collection of natural and legal persons, who are obliged to pay taxes as established by law, with the Internal Revenue Service being the one that defines objectives and goals of this collection, since that the Ecuadorian State must maintain a constant economic resource to cover its public expenses, so when there is a failure in the payment of tax obligations by taxpayers, the collection of taxes is seen as presumptuous, since due to due to several factors, they do not make their payments, violating the principle of equity, which will deepen as the issue develops