“FALTA DE PRECISIÓN DEL ARTÍCULO 94, NUMERAL SEGUNDO DEL CÓDIGO TRIBUTARIO REFERENTE A LA CADUCIDAD DE LA FACULTAD DETERMINADORA DE LA OBLIGACIÓN TRIBUTARIA.
The present research work entitled as “Lack of precision in article 94, second numeral of the tax code regarding the expiration of the power to determine the tax obligation”, emerges since its realization is needed due to the absence of clarity in the conceptual, doctrinal and legal study of the pre...
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | bachelorThesis |
| اللغة: | spa |
| منشور في: |
2021
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://dspace.unl.edu.ec/jspui/handle/123456789/24151 |
| الوسوم: |
إضافة وسم
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إضافة وسم | الملخص: | The present research work entitled as “Lack of precision in article 94, second numeral of the tax code regarding the expiration of the power to determine the tax obligation”, emerges since its realization is needed due to the absence of clarity in the conceptual, doctrinal and legal study of the present topic, as a lack of transparency and precision in the numeral of the aforementioned article is evidenced, in order to avoid generating of various interpretations which produces discretion by not correctly applying the legal figure of expiration in six years, in the same way the administrative-private relation is affected with conflicts and secessions that come from the erroneous interpretation of the normative, what is sought in this research work is preventing arbitrariness of being committed by the tax administration as well as to guarantee legal security for taxpayers, as guaranteed by the existing laws of different countries like: the Tax Code of El Salvador, Chile, and Portugal, as well as the Fiscal Code of the Federation of Mexico, in which it is observed that the cases in which the expiration of the faculty of the tax administration are correctly and precisely established as the law applies, the same that must be collected by the Ecuadorian tax regulation. Materials and methods were applied to support this thesis, as well as surveys and interviews were administered to prominent legal professionals, the findings of this study served to recommend a reform proposal to the Tax Code, incorporating rules designed to guarantee the legal security of taxpayers before the application of the figure of the expiration of the determining power of the tax administration. |
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