Incidencia de la aplicación de los convenios de doble tributación en la recaudación tributaria ecuatoriana durante los periodos 2017 – 2018

Abstract

The incidence that brings with it the application of double taxation agreements, in Ecuadorian tax collection, has a feature of great importance at the social, economic and state level, since it is directly linked to foreign investment companies and / or companies, the same that benefit the Ecuadorian State, despite this there is a problem of great weight and it is the lack of willingness on the part of contracting states to make use of agreements or, failing that, companies carry out double taxation, to study this situation a population was studied of 1929 companies that constitute FDI as well as company domiciles from 2013 to 2017, under a type of documentary research with a quantitative approach and an analytical-synthetic method, it was known that 60% of companies indicate that employment of these agreements are of great relevance but, that there are limitations of which 32% explained that one of these li myths is the lack of interest in one of the contracting states, so they are forced to use methods to avoid double taxation, with the method of partial or limited imputation being used by 55% of the companies that apply these methods, In the same way, it was known that 96 of the companies belonging to the sample use an exemption method, specifically the progressive exemption, concluding with the importance of at least one contracting state covering the tax that must be paid to the investment companies.