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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2020
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| 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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dialnet-ar-18-ART00016029402023-06-03Criterio normativo aplicable en defraudación tributaria en el EcuadorCenteno, PaulOrtega Sinche, Alex CarlosSantillán Abarca, Williams RafaelLegal SciencesTaxationfiscal policyadministrative lawCiencias JurídicasTributaciónpolítica fiscalderecho administrativoThe 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.La investigación tiene por objetivo analizar el criterio normativo aplicable en defraudación tributaria en el Ecuador. Se desarrolló metodológicamente desde un tipo descriptiva documental con diseño bibliográfico, lo cual permitió a través del método analítico – sintético y de la técnica de análisis de contenido. Se evidencia que existe mejora en la configuración de un sistema de recaudación automatizado que coopera en la recolección de tributos, así como de crear una cultura para el pago de impuestos, sin embargo, el sistema es frágil en cuanto a los procesos aplicados para sancionar fuertemente a quienes incurran en delitos o fraudes fiscales, por lo tanto, se considera como necesaria la igualdad tributaria desde una reconstrucción de la jurisprudencia, siendo un tema a debatir por la comunidad jurídica del Ecuador con la finalidad de optimizar lo referido a la tributación en todos sus niveles.2020text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8965179(Revista) ISSN 2542-3371Iustitia Socialis: Revista Arbitrada de Ciencias Jurídicas y Criminalísticas, ISSN 2542-3371, Vol. 5, Nº. 3, 2020, pags. 319-330spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Iustitia Socialis: Revista Arbitrada de Ciencias Jurídicas y Criminalísticas, ISSN 2542-3371, Vol. 5, Nº. 3, 2020, pags. 319-330
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| language |
Spanish
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| topic |
Legal Sciences
Taxation fiscal policy administrative law Ciencias Jurídicas Tributación política fiscal derecho administrativo |
| spellingShingle |
Legal Sciences
Taxation fiscal policy administrative law Ciencias Jurídicas Tributación política fiscal derecho administrativo Centeno, Paul Ortega Sinche, Alex Carlos Santillán Abarca, Williams Rafael Criterio normativo aplicable en defraudación tributaria en el Ecuador |
| description |
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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| format |
Article
|
| author |
Centeno, Paul
Ortega Sinche, Alex Carlos Santillán Abarca, Williams Rafael |
| author_facet |
Centeno, Paul
Ortega Sinche, Alex Carlos Santillán Abarca, Williams Rafael |
| author_sort |
Centeno, Paul
|
| title |
Criterio normativo aplicable en defraudación tributaria en el Ecuador
|
| title_short |
Criterio normativo aplicable en defraudación tributaria en el Ecuador
|
| title_full |
Criterio normativo aplicable en defraudación tributaria en el Ecuador
|
| title_fullStr |
Criterio normativo aplicable en defraudación tributaria en el Ecuador
|
| title_full_unstemmed |
Criterio normativo aplicable en defraudación tributaria en el Ecuador
|
| title_sort |
criterio normativo aplicable en defraudación tributaria en el ecuador
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| publishDate |
2020
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=8965179
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| _version_ |
1767826341632147456
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