El deber de cooperar y su relación con la planificación tributaria.

Abstract

This paper is focused on analyzing the legal nature of the duty to cooperate and the way it will have to be applied by the taxpayers when they do tax planning activities. This duty implies the fulfillment of other duties that are the duty to inform and the duty to contribute. The duties of informing and contributing are very important and entail a responsibility towards the society. Within this work, we will analyze how these duties are included in the Ecuadorian legal system. The Spanish legislation is a good example to show how these duties should be included in a legal system. Finally arriving to the conclusion that of the need for these duties to be expressly included in our legislation, and also the need for a correct definition of tax avoidance. Because by accomplishing this, the cases in which the duty to cooperate is affected or not during a tax planning could be determined.