Within the framework of the Reform of Tax Systems line of action, being carried out with the support of the EUROsociAL Programme, financed by the European Union, a workshop was held during the week of 20th to 24th April in Ecuador to draft a white book on the reform of the country's tax code.

The White Book aims to define the constitutional and technical-legal foundation that allows reform of the tax code in the Andean country. The reform of the tax code will have a considerable impact, giving the Ecuadoran government better tools for tax inspection and collection, without undermining the legal protection and rights of taxpayers.

As the first phase of the support itinerary agreed upon between Ecuador and EUROsociAL, a workshop was held for the purpose of drafting a diagnostic report and formulating the first proposals for reforming the current tax code. To do this, a mixed Working Group was formed. On the one hand, civil servants from Ecuador's Internal Revenue and Customs Service are participating. On the other, experts from the country's judiciary and the Ecuadoran Institute of Tax Law were invited. Lastly, on the part of the EUROsociAL Programme, two experts travelled to Quito, one from the Spain's Institute of Tax Studies and the other from the Inter-American Centre for Tax Administrations (CIAT).

This heterogeneous composition allowed the group to analyse the problems of applying the tax code from the perspectives of the government, academia, professional practice and the judiciary. The Working Group also drew on contributions from the area of comparative law from the legal systems of Spain, Peru and the Tax Code Model for Latin America created by the CIAT.  The workshop featured an intense debate on substantive and procedural aspects, identifying the main problems that exist and contributing diverse alternative solutions. Thus, issues as important as qualification, fraud, the enforceability of tax procedures, the verification procedure and precautionary measures were analysed.

As a result of the activity, there is already a draft version of the White Book, which will serve as the theoretical and methodological basis for the future Ecuadoran tax code.

This activity is part of the Reform of Tax Systems action of the Public Finance area of the EUROsociAL Programme, financed by the European Union and coordinated by the FIIAPP, in which Spain's Institute for Tax Studies and the CIAT are acting as operational partners.