Within the framework of the Reform of Tax Systems action being carried out in Ecuador with the support of the European Union's EUROsociAL Programme, the first phase of the technical assistance mission for evaluation of the management of taxation in the process of legislative reform for systematisation and rationalisation of tax incentives took place from 20th to 24th April.

During this first phase, Ecuador's current tax incentives and benefits were analysed, and it was clear that there was a need to rationalise their use in the tax law. The work methodology was organised through meetings and technical sessions for the purpose of establishing the steps needed to implement an impact evaluation and, thus, lay the groundwork for the legislative reform for systematisation and rationalisation of tax incentives. With this purpose, the attendees at the Impact Assesment technical session were trained with the objective of learning the potential impact of eliminating and/or modifying all or some of the country's tax incentives.  

The objective of this activity is to reorganise the catalogue of tax incentives, currently dispersed in Ecuadoran legislation, and propose technical solutions for better systematising the incentives, making the requirements applied more transparent and improving the legal security of the taxpayer. At the same time, a monitoring and evaluation group for the reform plan will be formed. 

Participants included representatives from Ecuador's Internal Revenue Service (SRI) and Centre for Financial Studies. On the EUROsociAL side, two experts from the Institute for Tax Studies (IEF) travelled to Quito.

This activity is part of the Budget-Plan Link action of the Public Finance area of the European Union's EUROsociAL Programme, which is being coordinated by the FIIAPP with the Spanish Institute for Tax Studies and the CIAT acting as operational partners.