La confusión como modo de extinción de la obligación tributaria.

Abstract

The tax obligations contribute to feed the budget for the execution of works of social development, in search of a good quality of life for the inhabitants of a nation; To comply with this mandate in Ecuador, there is a tax code that synthesizes the policies that regulate the ways in which the collection of expenditures or taxes will be carried out. However, since the beginning of the creation of the republic in the country there is resistance to comply with these obligations, mainly by those who accumulate more profits, so that the tax code defines the regulations to regulate greater efficiency. in the fulfillment and speed of collections. The forms to settle the tax obligations are through payment, compensation, confusion, remission and prescription, with some measures taken in the last decade, the automation of the tax control system is being achieved, lately presenting tax declarations through declarations telematics, since the linking of tax information is linked in the system at the national level, there is a more evolved level of control, although there is still the ingenuity to deceive the tax system and evade compliance with tax payments. To settle the obligations when the active and passive subject are the same person or the same, when the active subject becomes an active subject, the extinction mode of the tax liability due to confusion is applied.