Tax mediation in Ecuador and challenges for its application from the perspective of citizen knowledge in Esmeraldas

Abstract

This study analyzes tax mediation in Ecuador from a legal and institutional perspective and examines the level of knowledge among a group of citizens in the province of Esmeraldas regarding this alternative mechanism for resolving tax disputes. The objective was to examine its regulatory scope, the main difficulties affecting its application, and participants’ knowledge of its operation and access channels. A mixed, descriptive, and analytical approach was used, combining legal-documentary and bibliographic review with a survey administered to 116 residents of Esmeraldas aged 18 to 50. The results show that 52.6% reported knowing the concept of tax mediation; however, 60.3% did not know the procedure for initiating it, and 57.8% could not identify the institutional channel through which it could be submitted. Overall, the findings reveal a gap between conceptual knowledge and procedural and institutional knowledge. The study concludes that tax mediation has legal support and potential as a complementary mechanism for managing tax disputes, although its consolidation requires greater dissemination, operational clarity, and stronger institutional access channels.