Derechos y garantías del contribuyente frente al intercambio de información tributaria en el Ecuador

Abstract

The exchange of tax information is the only tool that tax administrations currently have to fight against tax evasion and tax crimes. The strengthening of cooperation between states for the exchange of tax information has generated an imperceptible problem in the eyes of the taxpayer, which is to send their information almost automatically without a due process that takes it into account within the flow of exchange. For this reason, this study analyzes the impact of the exchange of tax information in Ecuador on the rights and guarantees of taxpayers, evaluating its compatibility with the constitutional framework and international treaties signed by our country. This is done through a qualitative approach, triangulation technique based on a bibliographic and descriptive design with respect to two agreements that contemplate the exchange of information, as well as their opinions and other related studies. This shows that in Ecuador the use of automatic information exchange is increasing while at the legislative level they give free rein to the subscription of agreements without even discussing a due process of the flow of information exchange that takes into account the weakest in the relationship, which is the taxpayer. Thus exposing a clear need for a normative creation in order to find a balance between the exchange of information and the taxpayer.