The patrimonial declaration in Ecuador: effects derived from partially complying with the duty to present it
DOI:
https://doi.org/10.18272/iu.v26i26.1845Abstract
This article analyzes the patrimonial declaration, as a tax obligation in Ecuador. Explains its origin, nature, characteristics, sanctions derived from non-complying, and postulates the existing problem in case a person wants to rectify the criteria with which he made his patrimonial declaration before the Internal Revenue Service in previous years, or decides to start complying with its filing that was previously omitted. Finally, it proposes an alternative so that the Ecuadorian tax administration can obtain accurate information from its taxpayers in order to maintain a reliable database for the exchange of information with other legislation.
Downloads
Published
How to Cite
Issue
Section
License
Submission of articles to be considered for the journal entails authorization for publication and acceptance of related, applicable rules. If not otherwise indicated, texts of the publication will be published under Creative Commons license.