Tipificación individual de las Sanciones Pecuniarias por Contravenciones Tributarias reformando el Artículo 349 del Código Tributario

This research work is intended to provide using criteria on an issue of vital importance in the Tax Regime, infringements, their definition and punishment. The legal relationships between subjects involved in this complex activity has a significant importance, especially the study of the Standards and legal provisions by which the State under its hierarchical power derives income tax by taxpayers, which provides a basis for public spending to achieve the common good. The supreme law expressed in the respective basic standards of the right to due process in Article 76, paragraph 3. "No one shall be tried or punished for an act or omission which, when committed, are not punishable under the law as criminal, administrative or other offense, nor shall it apply a sanction not contemplated by the Constitution or the law ", which legally does not comply with this provision of the Tax Code Article 349 on infringements shall be applied with a pecuniary penalty which may not be less than $ 30 nor exceed $ 1,500 of the United States of America, without prejudice to other penalties, for each offense established in the respective standards. In their respective share no individual characterization and financial penalty, which causes a generality and therefore its application is arbitrary by the respective tax authority. 6 This loophole in tax legislation creates a legal problem, that the relevance of the proposed topic is derived by taking legal certainty referring to the Constitution in Article 82 states, with these leads to tax rules need to be clear background, previous and public to safeguard the rights of taxpayers. The problem to be focused, is independent of the range of the fine or financial penalty under the Tax Code, has not been stipulated as it is to apply these sanctions, the law is unclear in this respect, not indicate which are the parameters to be considered when issuing a resolution with the value of the sanction; therefore it is necessary an improvement in the tax law, which does not allow the discretionary interpretation of any sanctioning authority, but rather to establish a single classification and financial penalties in reference to the principle of proportionality and fairness that govern the Constitution and in the Ecuadorian tax system, in order to do justice and respect for the law. Another important aspect is that the tax authorities count on the specific rules governing their action, so that the resolutions motif penalty for the commission of offenses, infringements in this case have the motivation according to the provisions of Article 76, paragraph 7, letter l).- "the decisions of public authorities must be motivated. There will be no motivation if the resolution no legal rules or principles on which it is based and relevance of their application to the background of the fact is not explained articulation

• Tác giả chính: Rivas Salinas, Pablo Fernando (author)
• Định dạng: bachelorThesis
• Ngôn ngữ: spa
• Được phát hành: 2016
• Những chủ đề: DERECHO; TIPIFICACION INDIVIDUAL SANCIONES PECUNIARIAS; CONTRAVENCIONES TRIBUTARIAS REFORMANDO; ARTÍCULO 349 CÓDIGO TRIBUTARIO
• Truy cập trực tuyến: http://dspace.unl.edu.ec/jspui/handle/123456789/14134