Analysis of the surcharge in the tax determination processes carried out by the S.R.I. from Ecuador

The purpose of this investigation is to analyze the sanctioning and compensatory nature of the surcharge in the tax determination processes. The work demonstrates as a problem the different interpretations made by jurists and doctrinaires, from the approval of the Reform Law for Tax Equity of the ye...

• Auteur principal: Paredes Paredes, Eduardo (author)
• Autres auteurs: Arévalo Bassante, Bryan (author)
• Format: article
• Langue: spa
• Publié: 2019
• Sujets: Recargo; Determinación tributaria; Administración tributaria; Contribuyente; Surcharge; Tax determination; Tax administration; Taxpayers
• Accès en ligne: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/718