Reforma al Procedimiento Administrativo Tributario derogando la aceptación tácita del Reclamo Administrativo Tributario en Discrepancia con la Constitución
This research paper called "Tax Reform the Administrative Procedure repealing the tacit acceptance Administrative claim tax in Dispute with the Constitution" it has made based on studies of both laws regarding our issue and problem, such as the doctrine of various writers and personal judg...
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| Format: | bachelorThesis |
| Langue: | spa |
| Publié: |
2016
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| Accès en ligne: | http://dspace.unl.edu.ec/jspui/handle/123456789/17431 |
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Ajouter un tag | Résumé: | This research paper called "Tax Reform the Administrative Procedure repealing the tacit acceptance Administrative claim tax in Dispute with the Constitution" it has made based on studies of both laws regarding our issue and problem, such as the doctrine of various writers and personal judgment of the investigator as a result of the tax relationship and to make the operative event the taxpayer is affected in which case concurs to present the administrative complaint which is regulated in the second book of the Tax Code. Why we proceeded to investigate the most relevant concepts, historical data on the creation of the Tax Court and the developments that have taken the Tax Code throughout history also has analyzed the effects that the tacit acceptance the administration and the taxpayer. It is a problem because even if administrative justice has to fulfill its purpose and addressing the claims of the claimants but when the administration is silent no presumption of willful or negative practices. Clearly, the rule anyway forces the contentious procedure but with the tax administrative silence the beneficiary has both insured its claim also is a problem because while other contributors to strict compliance with the procedural and substantive rules hold the tacit aacceptance of a claim are distorting the principles of tax justice and in some cases causing damage to public entity. This research proposes to approach the constitutional rule of law that guarantees the right to request and response based therefore is considered tacit acceptance in tax administrative claims is worthless. |
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