El proceso coactivo tributario dentro de la legislación ecuatoriana

Abstract

It is evident that the payment of taxes by taxpayers to the state in most cases turns out to be poorly understood or accepted, causing very serious and harmful problems to taxpayers, In view of this the Central Government through its Authority tax (SRI), with due skill to perform this task, it has had the need to regulate a coercive collection process for those taxpayers who are as blackberry and tax evasion - and have not met the provisions of the law. For this reason the present monograph, is aimed at analyzing the correct application of the Tax Code, in cases of debts to the treasury, where it has filed a collection route through coercive; why you need to know in a clear, precise and forceful legal / administrative way of action by the competent authorities to carry out the most effective procedure for recovery, reflected in the principle of efficiency in tax collection contained in the Constitution of the Republic of Ecuador.