REFORMA AL CÓDIGO TRIBUTARIO ELIMINANDO LA SUBASTA PÚBLICA ENTRE POSTORES DE BIENES INMUEBLES DEL PROCEDIMIENTO ADMISTRATIVO DE EJECUCIÓN COACTIVA ATENTATORIO A LOS DERECHOS CONSTITUCIONALES

The auction had its beginnings in our country since colonial times when some of the assets of the colony could not be sent to Spain, in kind, were sold at public auction, so that years later the public auction is introduced into our legislation then civil and tax legislation that collecting tax administrations have the authority to demand payment of the obligation on individuals or companies by the Administrative Coercive Execution Procedures, and this is where the public auction between bidders is born subject of this thesis research, which is why this thing called investigation, "REFORM TAX CODE ELIMINATING THE PUBLIC AUCTION AMONG BIDDERS OF PROPERTY OF THE ADMINISTRATIVE PROCEDURE coercive enforcement prejudicial to constitutional rights", this project is aimed at investigate and demonstrate that the study of taxation when we arrived at this point of noncompliance with tax obligations by taxpayers (natural persons), the Act empowers the executor as it is the representative of the administration to implement this procedure, but as it develops reaches the stage of qualifying the preferred bidder, ie auction between bidders, in order to improve or raise prices of property of coactivado, understanding that it is a very different restricted auction at which it occurs in the civil justice system as two signs ends this procedure. On taxation is otherwise with the option of a third signaling call auction between bidders, where qualified bidders raise the value of the property, resulting in the benefit to the coercive debtor and not the collecting administration, which in addition to 5 carrying the process loses resources. So that by analyzing the problem this research is justified allowing us to discover that in the case of public interest have greater difficulties to transform pledged assets into cash immediately to contribute to the implementation of works for the benefit of citizens and not an expansion . What is necessary that the National Assembly will do a thorough review of the Tax Code and proceed to reform it by being against the principles established in the Constitution, in order to adapt its rules to the current reality of Ecuadorian society.

• Hlavní autor: TROYA AVILA, DANIEL WILFRIDO (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2016
• Témata: DERECHO; REFORMA; TRIBUTARIO; COACTIVA
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/10518