Efectos de los convenios de doble tributación entre la Comunidad Andina y Ecuador en la recaudación tributaria en los periodos 2022-2023

Abstract

The purpose of this academic article is to address the effects of the double taxation agreements between the Andean Community and Ecuador on tax collection in the periods 2022-2023. Starting with the double taxation agreements in force between Ecuador and the CAN, specifically Decision 578, we want to know if there is a minimum knowledge about it on the part of the citizens, through the impact of the information campaigns that the government and other institutions such as the Internal Revenue Service (SRI) have issued on online portals and training for entrepreneurs and people who are interested in the subject. In addition, the determination and analysis of the advantages that these agreements have in terms of economic integration by the member countries and their influence on the reduction of tax barriers to know if they are a tool that optimizes tax collection and economic cooperation. However, it will be analyzed whether these agreements have had an impact on tax collection in the periods 2022 and 2023 and whether they have been applied correctly or whether there have been difficulties in interpreting them when applying them by the interested parties. Explanatory research based on analytical and synthetic methods is used. Through the implementation of surveys to specialized personnel such as accountants and lawyers who are familiar with double taxation agreements. Therefore, it includes studying citizen knowledge about these agreements, recognizing their advantages, especially in relation to regional integration, and evaluating how they influence Ecuador's tax collection. The research seeks to offer a comprehensive understanding of the fiscal impacts and effectiveness of these agreements in the context of the Andean Community and to examine how the agreements favor economic exchange, reduce tax evasion and promote regional cooperation.