Criterio normativo aplicable en defraudación tributaria en el Ecuador
The objective of the investigation is to analyze the normative criteria applicable to tax fraud in Ecuador. It was methodologically developed from a descriptive documentary type with bibliographic design, which allowed through the analytical-synthetic method and the content analysis technique. It is...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2020
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8965179 |
| Source: | Iustitia Socialis: Revista Arbitrada de Ciencias Jurídicas y Criminalísticas, ISSN 2542-3371, Vol. 5, Nº. 3, 2020, pags. 319-330 |
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| Summary: |
The objective of the investigation is to analyze the normative criteria applicable to tax fraud in Ecuador. It was methodologically developed from a descriptive documentary type with bibliographic design, which allowed through the analytical-synthetic method and the content analysis technique. It is evidenced that there is an improvement in the configuration of an automated collection system that cooperates in the collection of taxes, as well as creating a culture for the payment of taxes, however, the system is fragile in terms of the processes applied to strongly sanction to those who commit crimes or tax fraud, therefore, tax equality is considered necessary from a reconstruction of jurisprudence, being an issue to be debated by the legal community of Ecuador in order to optimize what refers to taxation in all your levels. |
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