Importancia de la facultad reglamentaria en la gestión de la administración tributaria.

Abstract

In Ecuador, the Internal Revenue Service has some faculties, these are: the determining faculty, decision-making faculty, sanctioning faculty, collector faculty and the regulatory faculty. In the present research work the regulatory faculty will be analyzed, the same one that allows the public administrations the creation of norms with regulatory rank, that is to say, norms that are subordinated to the laws. This faculty is governed by two fundamental principles, the first is related to the reservation of the law and the second on hierarchical subordination. The regulatory power is conceived as the power of public administration, to issue unilateral acts that create general and obligatory legal norms, which regulates objective and impersonal situations. The exercise of the regulatory power does not prevent the application of laws, so it is not necessary that there is a regulation so that the law can be complied with according to its text, however, through this case of rules, it is not possible to add what was not foreseen in the law. law, reform them, or not comply with them. The objective of this paper is to determine the importance of the Regulatory Faculty in the Management of the Tax Administration.