The partners of a commercial company as tax responsible, within Ecuadorian legislation

Abstract

The objective of this research is to carry out a bibliographic-documentary analysis on the tax liability of the partners of a commercial company in the Republic of Ecuador. For the approach to the subject-matter of this research, a qualitative methodology is used, which facilitates the observation and evaluation of the legal problem from the understanding of the tax responsibility of the partners of a commercial company in the Republic of Ecuador. Analytical-synthetic, historical-logical methods were used. It is concluded that the limitation of the partners in decision-making, either depending on their economic contribution or together depending on the type of company that is formed, will affect the economic responsibility that the partners have with respect to the obligations that the company has undertaken, may be in whole or in proportion to its contribution.