Reformar al artículo 55 del Código Orgánico Tributario sobre la prescripción de la acción de cobro de la obligación tributaria

Article 83 of our Constitution responsibilities of citizens have with the State to be responsible with payments of taxes established by law is established. So we also have the same Constitution in Article 300; that talks about the tax regime it is based on general principles, escalation, efficiency; transparent tax collection thereof that target direct and progressive taxes, in the second paragraph talks about tax policy is redistributing and stimulate employment so that goods and services are given to higher production and with behaviors that are always favorable to the state. Article 301 tells us that the executive function by the National Assembly is who can repeal, establish, modify or extinguish taxes. There are five ways to extinguish the tax liability, one of which is the statute of limitations for collection of taxes, which is limiting for the administration to exercise the collection of tax obligations, thus are understanding that the State is impaired considerably in the supply of goods and services that the state redistributes the community. It is palpable that prescribing a way to acquire or extinguish the shares or rights of others, when it has owned the thing and not having exercised action or right at a certain time. Speaking of the tax liability is personal, existing legal relationship between the state or creditor entities of taxes and taxpayers, as a benefit is given to an economic fact that is likely to taxation are met. The obligation applies to the person or taxpayer from the moment in which the act occurs or fact that is attributable to him, with this the State is to pay costs and utility functions. For these considerations should increase the time for the state to collect debts without limitation becomes effective, and they are penalized in the period provided for prescription originated greater concern to the taxpayer to meet your tax obligation. As regards the State authorities should exercise the right of recourse against the authority responsible for the damage to the state. With the considerations and the importance of Taxation its principles and application rules of the Tax Code and the Organic Laws of Internal Taxation and customs to consider that as the tribute which allows the financing of public works and utilities, evasion of payment of taxes has to be combated more efficiency for which I propose this reform aimed at increasing the time of prescribing collection action, for which the state and its creditor institutions tribute not lose their capacity for recovery. This research topic has led me to understand that people who commit tax offenses are people who have an acceptable economic stability, through which are benefited, as well as media resources people have lost faith in justice and as they have been in breach of the constitutional principles of equality and proportionality. We can say that the distribution of resources in relation to the economic capacity of the taxpayer is given in opposition to each other than expected, ie those most have paid less with this reinvested earnings are not directed to those most vulnerable. In Article 55, expresses the time to extinguish the tax liability is five years since it was filed and enforceable, and seven years since the declaration must be submitted. Taxpayers must be convinced that meet your tax liability, gives the necessary moral authority to require the State to make a correct and transparent management of public resources. In this way I have seen fit to a reform regarding prescription collection action as a way to extinguish the tax liability, tax code is presented for the State not miss taxes, and can raise at any time and is not economically detrimental to the state coffers

• 1. Verfasser: Encalada Reyes, Diana Marisol (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2015
• Schlagworte: LAS PRESCRIPCIONES; ACCIÓN ADMINISTRATIVA; LAS OBLIGACIONES; EL CONTRABADO
• Online Zugang: http://dspace.unl.edu.ec/jspui/handle/123456789/8538