Comparación de las determinaciones tributarias entre la ley y la normativa secundaria para aplicar el factor de ajuste en los contribuyentes en el Ecuador, año 2023.

Abstract

The tax regulations in Ecuador, despite its constant reforms, represent a collection system that is not very equal, and also complex, with opportunities for few and difficulties for many citizens. The purpose of this work was to carry out a comparative study of the laws and secondary regulations to determine ambiguities, legal antinomies and/or legal gaps in the direct and presumptive determination of taxes, and their tax adjustment factors for the taxpayer in Ecuador. After an exhaustive analysis of the current regulatory bodies, the legal, tax and civil or citizen implications were established due to the lack of regulation of a specific tax calculation methodology in said legal bodies, in accordance with their productive, commercial and professional activities. and with the economic sector to which they belong. As a result of the study, the need for a reform to the current Tax Code was determined based on the principles of proportionality referred to by the Organic Administrative Code (2017), and the recommendation to incorporate objective adjustment factors and in accordance with the taxpayer's taxable capacity, to reduce the inequality and eradicate the ambiguity of presumptive tax determinations.