The Tax Remission year 2018 in Ecuador and its impact on the General State Budget.

Abstract

The states, with the purpose of increasing revenues, improving liquidity and reducing the budget deficit, can establish as a collection mechanism the implementation of tax remissions with the cancellation of interest on arrears, fines and surcharges, where the importance of investigating the process of year 2018 tax remission in Ecuador and determine the incidence on tax collection and the General Budget of the State, through the analysis of the level of compliance with the objectives and goals proposed, the legal and tax mechanisms that were applied and how tax remission allowed the fulfillment of the tax obligations and that is updated to the payment of taxes by the taxpayers in Ecuador.