|Planificación tributaria y elusión fiscal en el Ecuador: análisis de sus efectos

Abstract

Faced with the globalization of the economy, the taxpayers search for to maximize their results by applying legal actions to reduce the tax burden. The objective of this study is to analyze the effects of tax planning and tax avoidance in Ecuador. Considering it, it is necessary to understand these terms from the taxpayer perspective, who uses them as tools to scope their objective. For this study, bibliographical and statistical material has been used. Tax planning is the taxpayer´s tool to reduce the tax burden, using benefits granted by law, which allow him to obtain tax savings and prevent future risks. The tax avoidance prevents the origin of the tax obligation using atypical licit but not legitimate actions. This practice deteriorates the collection system, violating the economic situation of the country. Anti-circumvention measures need to be strengthened and tax rules should be clear and specific to avoid confusion when applying them.