Incidencia de las reformas tributarias del Ecuador durante el año 2020 en las partes relacionadas.

Abstract

For the development of this research, a documentary review was carried out, with the aim of systematizing the main theoretical references related to tax reforms, their evolution with emphasis on the treatment of related parties and the effect of said reforms in Ecuador. For this, it was necessary the analytical treatment of the theoretical elements that support the concepts discussed, the legal bases and historical evolution in Latin America and in particular, the causes and possible impacts in order to reduce tax fraud and increase the tax revenue of the Ecuadorian State.