INSUFICIENCIA REGULATORIA EN LA PRESCRIPCIÓN TRIBUTARIA Y SU AFECTACIÓN EN LA SEGURIDAD JURÍDICA

Abstract

This paper presents a descriptive and analytical study with a qualitative design and examines the impact of the lack of regulation on the security of the legal environment in Ecuador in the context of the statute of limitations on tax obligations. It was observed that articles 55 to 58 of the Tax Code lack guiding principles and concepts regarding deadlines, grounds for suspension and interruption, supervision of control, and oversight mechanisms, which gives rise to divergent interpretations by the administration and taxpayers. This has led to legal uncertainty, which undermines the rule of law and public confidence in the tax system. The need to maintain legal certainty in relation to the application of the statute of limitations on revenue and its management in legal circles collapses in the face of a lack of discipline in its exercise. Evidence of disparate criteria in doctrine and jurisprudence on the statute of limitations on revenue confirms judicial arbitrariness, which reinforces the sense of arbitrariness, predominantly associated with a lack of discipline in its exercise. In response, three proposals are put forward: legislative reform specifying deadlines and exceptions, ongoing training for officials to standardize criteria, and the issuance of binding jurisprudential guidelines. These measures seek to improve regulatory certainty and reduce litigation, as well as increase confidence in the Ecuadorian tax system.