bachelorThesis
Análisis jurídico la procedencia de la acción directa por pago indebido, en la acción contencioso tributario
Fecha
2023-05-22Autor
Mancheno Matut, Nicolás Fernando
Institución
Resumen
This research aims to provide information a global understanding of the history of tributes both
in the world and in Ecuador. In addition, a general classification of taxes is presented and
likewise understand who participates in the legal-tax relationship and the definition of the
generating event in tax law. It also analyzes the powers that the tax administration has, from
the determination of the generating event to the imposition of sanctions. Next, the
administrative procedures and current regulations in Ecuador are studied, including the
contentious tax procedure and the appeals available in the Tax Code. Finally, direct actions
in the tax litigation process, such as improper payment and overpayment, and the
requirements to trigger these actions will be analyzed in detail.