Contribuciones en el Ecuador : desconocimiento de su naturaleza jurídica.

Abstract

In the last 30 years, Ecuador's fiscal policy has shown new tendencies aimed at filling the regulatory gaps around the collection of taxes and adding it to the constant economic needs of the country due to wars, natural disasters or political situations that have led State leaders, through "urgent economic" bills, to create taxes with the characteristics of solidarity, unique and temporary, seeking to satisfy such economic needs in the short term. Although this may seem a big problem, the reality is even more serious. These new tendencies have not only propelled taxes to be created as "urgent", but the Ecuadorian State has erroneously called these taxes “contributions”, which has resulted in the inapplicability of Double Taxation Agreements (DTA). The foregoing not only results in violating the legal security of taxpayers, but also in non-compliance with several tax principles established in our legal system, which demonstrate the inefficiency and disproportionality of the country´s tax system.