INCONSISTENCIA DEL CÓDIGO ORGÁNICO DE LA PRODUCCIÓN, COMERCIO E INVERSIONES FRENTE A LA PRESCRIPCIÓN DE LAS ACCIONES Y PENAS DE LOS DELITOS ADUANEROS

It is important to indicate that violations and customs offenses, is a serious problem for the local authorities, since daily traders incur a number of infractions due to failure to comply with standards, customs procedures, and especially the low severity of punishment by allowing actions and penalties prescribed, so that these malicious acts arise daily in the border trade relations. Unfortunately in our country there is a State policy that protects and supports the productive and commercial sectors, there is an economic plan to promote the development and growth of the population. To establish the criminal index of commercial sectors has been a local research based on surveys, interviews, and documentary references obtained from merchants and the national service of customs of the Ecuador (NES), who have provided us information about the causes originating customs offences. Given these characteristics I think that it is the right time to provide alternative solutions to this serious social problem, however the State has the duty and the power to make effective the application of the customs rules, tax so sets it scholar Oscar Ricardo Acebal in his work techniques of export "the tax power is born of the idea of nation or homeland. It is essential for the common good moral and ethical obligation, this power is not subject to discussion in itself, it is an attribute of the State". With this theoretical argument I think the State of Ecuador should be the facilitator of trade and to do so must implement a series of programmes, seminars, lectures, training, information campaigns, dissemination, control and advice to citizens who undertake productive and commercial northern border activities and aiming to reduce the high rate of tax 14 evasion and the Commission of the customs offences and above all that the prescription of actions and penalties of this type offences they are imprescriptible, since it is necessary to ensure that they must not go unpunished the aberrations committed by officials and other people who use the State for their own benefit. With a history previously exposed, this investigative work try to establish the need to reform the legal regime of the prescription of actions and punishment of customs offences in the Ecuador, since depending on what manifests the article 200 and 201 of the organic code of production, trade and investments, actions, and penalties are prescriptibles. Finally, this academic paper, is to identify the various General and fundamental, that lead to the customs law, the analysis of which leads to the study of constitutional, administrative and tributary aspects; and, to the comparison of these variables with your environment

• Main Author: LUIS EMILIO RAMOS VICENTE, LUIS EMILIO (author)
• Format: bachelorThesis
• Language: spa
• Published: 2016
• Subjects: DERECHO
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/10190