Within the framework of the reforms of tax systems underway in Ecuador, with the support of the EUROsociAL Programme, financed by the European Union, the second phase of the technical assistance mission for evaluation of tax administration took place over the week of 12th to 16th October as part of the process of reforming the law for systematisation and rationalisation of tax incentives.

The first phase of the activity, completed last April, analysed existing tax incentives and benefits. During that phase, the need to rationalise their use under the Taxation Act became clear, and the participants were trained on the technique of Impact Assessment for the purpose of determining the potential impact of the elimination and modification of all or some of the country's tax incentives.

In this second phase, the goal was to reorganise the catalogue and tax incentives dispersed in Ecuadoran legislation. Technical solutions for improving the systematisation of these incentives were proposed, establishing the need to assess them periodically and make the applicable requirements transparent in order to improve the legal protection of the taxpayer. 

This phase of the activity included the participation of representatives of Ecuador's Internal Revenue Service (SRI in its Spanish acronym) and Centre for Financial Studies. The EUROsociAL Programme provided advising by two experts from Spain's Institute for Tax Studies (IEF).

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