ANÁLISIS DE LA LEGISLACIÓN ECUATORIANA RESPECTO DEL PRINCIPIO DE VOLUNTARIEDAD ESTATAL APLICADO EN EL PROCESO DE MEDIACIÓN TRIBUTARIA

Abstract

The research analyzed the institution of Ecuadorian tax mediation, including its benefits and problems. The relevance of the principle of voluntariness and the limitations of public law were highlighted, considering historical and current Ecuadorian regulations. In addition, the difference in results regarding the mediation requests presented by the rules of the seventh transitional provision (“DT7”) of the Organic Law for Economic Development and Fiscal Sustainability (“LODESF”) was expressly analyzed, in contrast to those that are governed by current regulations. The results demonstrated that the requests under the seventh transitional provision have an established legal procedure, which is why they concluded in total agreements, in addition to significant amounts collected in benefit of the State. In contrast, pure transaction requests presented challenges for not having a defined procedure - regarding mutual concessions - evidencing the lack of clear limitations and specific regulations that characterize an objective procedure. This leaves room for variable interpretations, in addition to being subject to the approval of the State Attorney General's Office, which delays its completion. The presence of clear legal procedures is fundamental for the success and efficiency of tax mediation. It was recommended to further study this problem due to the extent of the topic and its complexity, suggesting detailed analyzes in future research. This work highlights the importance of adopting legal reforms that establish more transparent and efficient frameworks for tax mediation, promoting consensual solutions and streamlining dispute resolution.