El silencio administrativo su aplicación, efectos e inconsistencias en la devolución tributaria ecuatoriana

The Public Law of Ecuador, covering Administrative Law, which regulates the activity of the state and public administration, which are, embedded all public sector institutions, created to deliver services to the community. These publics’ sector institutions should have the necessary rules to guide procedures created for the performance of their duties for the sake of development. For achievement of objectives in the economic and financial area of the country, the Administrative Law and Financial Law provides for it to tax law, legal bodies that guide the birth, modification and termination of different kinds of resources, such as taxes, special assessments, income, contributions, capital budget appropriations, which fund the state budget and thus able to me the social needs of the country. The tax law as part of the Financial Law, is a legal instrument that deals with the economic control, especially in the control of tax collection and legal relations that arise as a result of the different manifestations of these administrative actions, such as the origin, application, alteration and termination of taxes, a field in which the state acts as an active subject and the tax pay eras the taxpayer. Within this legal framework for collection, administration and control of taxes, the Tax Code establishes the legal relationship with the taxpayer and the procedures for payment of taxes, and also establishes principles that must be adjusted for the tax requirement this are: legality, generality, equality, proportionality and non-retroactivity, more than those dictated by the Constitution of the Republic are: generality, escalation, efficiency, administrative simplicity, retroactivity, equity, transparency and revenue adequacy, which must devote as a guide to the generation and collection. In this area you will find that the tax legislation provides exemptions and tax refunds, taxes, special assessments if they have been paid by the tax payer with no legal requirement or canceled in excess, to the effect different terms are instituted for resolution breach tax principles of equality and generality, as well as rights: request, legal security and property, constitutionally established, or otherwise are not served by the tax administration within certain time limits, leading to the application figure Administrative Silence, established in the Law on State Modernization, Privatization and the Provision of Public Services by the Private Sector. The validity of the Law of Modernization of the State, published in Official Gazette349datedDecember 31, 1993, in Art. 28 collects new and correct positions of global positive law and the current administrative doctrine, related to the subject study, introduced into the Ecuadorian legal system the concept of "positive administrative silence", prescribing that no answer to the public authority within fifteen days, the requests directed to them administered, must be understood in the sense of that the request has been approved or that the claim has been resolved in favor of the claimant. This provision, clearly establishes the positive response and also accurate to term after which this occurs, it must be clarified that these me is true after they have completed the various deadlines dictated for each of the procedures, as determined underArt.132of the Tax Code which establishes within 120working days from the working day following the filing of the claim, among others. Despite good intentions administrative silence application sighted many draw backs that hinder the execution of the same, there is no procedure to ensure its implementation, nor is there a clear determination of cases in which silence can be applied administration, because it may not be enough that the Civil Service does not answer, but rather must be framed in the provisions of the Act. Herein lies the problem, as stated above, Art.28th Law Modernization of the State, has not defined his cope of its application. That is why it is considered very important to analyze and find the most appropriate legal means tore form the legal and administrative framework to equal rights throughout the public administration and have the proper procedure for the practical application of administrative silence, benefit of tax payers and abuse of some public employees who unfortunately do not fulfill their function is counteracted.

• Autor Principal: Peña Merino, Enid Cielmidad (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2014
• Subjects: DERECHO
• Acceso en liña: http://dspace.unl.edu.ec/jspui/handle/123456789/16188