Estudio sobre la viabilidad y operatividad del arbitraje interno en materia tributaria en Ecuador

Abstract

Introduction: The Organic Law for Economic Development and Fiscal Sustainability provisions regarding the negotiability of tax obligations revived the debate on the advent of arbitration as an alternative instrument for conflict resolution. Objectives: This study aims to determine the key elements that would allow for its feasibility and eventual implementation. Methodology: In response to the proposed issue, this research adopts a non-experimental qualitative approach and is structured through the exploration and description of regulations, comparative legislation, and other relevant documentation. Subsequently, an analytical method will be employed to contrast the information collected and establish a position on the topic, thus generating innovative and useful knowledge. Results: In that order, the arbitration trajectory experienced in fiscal matters within Ecuadorian legislation was reviewed. In addition, the formal (legal) and informal conditions traditionally used to veto its establishment were analyzed. Next, the international experience of countries such as Portugal, Venezuela, and Colombia was outlined, and the aspects that contributed to their respective successes and failures were identified. Conclusion: From all of this, it is deduced that tax arbitration has no legal or constitutional impediments. Furthermore, the Portuguese model could be a valid reference to establish the institution’s foundations in the country. However, it should be noted that its alignment with the purpose or scope of application provided by the law for transaction or mediation would be detrimental to its impact.