La remisión como forma de extinción la obligación tributaria, según la normativa ecuatoriana.

Abstract

The investigative work is framed in one of the most important issues in the field of taxation and specifically refers to the referral as the form of extinction of tax obligations or debts that taxpayers have with the state, particularly with the Revenue Service Internal as agencies that control and monitor taxes in the country, these measures are adopted in direct relation to what is determined by the Law and therefore the taxpayers must be subject to its precepts in order to avoid the payment of fines and interest of administrative and economic type; the work is structured with an introduction in which the background of the problem is highlighted, its delimitation, the objective that has to do with the analysis of the figure of the remission and the applied methodology, then the development is had where the main ones stand out concepts related to the subject of research and the execution of the case study, analyzing the relevant Tax Incentives Bill that talks about the case, at the end we have the conclusions reached, in order to contribute to new research in the field of control and management of taxes in Ecuador.