Planteamiento de soluciones eficaces, a favor de los contribuyentes sobre los cuales se ha ejercido la facultad determinadora, por parte de la administración tributaria (SRI)

The Internal Revenue Services, entity that administrate central taxes in our country, in exercise of their faculty determiner, realize the determination of tax liability (personal link between the person and the State) in order to determinate their obligations and the sum of the same fact that must be paid by the administrator. The investigation centers in the determination by the active subject, meaning made by the Central Tax Administration. To detect the level of noncompliance with tax obligations, the administration makes tax control processes: massive and intensive controls. As a result of the intensive controls, an administrative act is issued, called “Acts of Determination”. The process of Tax Audition, conducted by the Management, to determine tax obligations, is not known by the taxpayer because there are a number of internal manuals that the taxpayer doesn’t know, in addition of the ignorance of their reason or why the management make these controls.

• Main Author: Salas Borja, Karolina Patricia (author)
• Format: bachelorThesis
• Language: spa
• Published: 2015
• Subjects: DERECHO TRIBUTARIO; OBLIGACIONES TRIBUTARIAS; AUDITORÍA TRIBUTARIA
• Online Access: http://dspace.udla.edu.ec/handle/33000/4238