TAX PRINCIPLES IN THE APPLICATION AND REFORM OFICIAL THE VALUE ADDED TAX IN ECUADOR
2025,
Morales Navarrete, Martha
In Ecuador the tax principles are established both in the Constitution of the Republic and in the Tax Code; and, in general the principles of generality, peogressivity, efficiency, legitimate trust, administrative simplicity, non-retroactivity, transparency and collection sufficiency and established, tied to them in rhe rule it is established that direct taxes must be given priority over indirect taxes and taxes progressive over regressive ones, thus ensuring greater tax revenue to redistribute the fruit of taxes throughout the national territory. However, it must be emphasized that the Value Added Tax, which is considered indirect and regressive, has been the one that in Ecuador has provided a large part of the tax collection, even undergoing upward reforms in its percentage of collection via executive decree, which has been a controversial issue since the tax law itself establishes a precise procedure for modifying taxes.
