La transacción como forma de extinguir las obligaciones tributarias.

Abstract

This thesis will critically analyze the promulgation of the Organic Law on Economic Development and Fiscal Sustainability, specifically the implementation of the transaction in tax matters. The limitations and loopholes that such a law may have, both for taxpayers and for the Internal Revenue Service, will be analysed. It is also intended to issue a specific criterion with regard to the legal gaps that this legal entity may contain in the field of taxation. It will analyse the importance of the preparation of the transaction feasibility report by the tax administration, and whether it might entail administrative or civil liability for officials if the report is not prepared in accordance with the law or is not prepared. In the same vein, we will also analyse the reasons why the incursion of this legal entity represents a great step forward for the country and for the collection activity of the Internal Revenue Service, succeeding in increasing collection at the national level.