Discusión sobre la aplicación del arbitraje en materia tributaria en Ecuador

Abstract

This research work studied the relationship between arbitration, which is applied as an alternative mechanism of conflict resolution in Ecuadorian territory, and tax matters, within the Public Law Framework. The methodology was based on a qualitative approach employing comparative, historical-logical and inductive-deductive methods and research techniques, such as interview with field experts and reviewing bibliographic files. It was concluded that the establishment of arbitration in tax matters is a viable option to provide a solution to the procedural congestion in the contentious tax courts, at the same time generating lower losses for the administered and the State in the role of administrator, contributing the principle of celerity, taking into account that the State must guarantee the means for the prompt solution of conflicts. It is also recommended to reform the Arbitration and Mediation Law and declare any articles in laws that oppose arbitration in tax matters unconstitutional.