Por favor, use este identificador para citar o enlazar este ítem: http://dspace.udla.edu.ec/handle/33000/343
Tipo de material : bachelorThesis
Título : Creación de una defensoría del contribuyente en el Ecuador, como un organismo independiente del SRI, a través de una Ley Orgánica de Defensa del Contribuyente
Autor : Bernal Villavicencio, Xavier Fernando
Tutor : Jarrín Barragán, José Javier
Palabras clave : RENTAS INTERNAS;DERECHO TRIBUTARIO;LEGISLACIÓN ECUATORIANA
Fecha de publicación : 2011
Editorial : Quito: Universidad de las Américas, 2011.
Citación : Bernal Villavicencio, Xavier Fernando (2011). Creación de una defensoría del contribuyente en el Ecuador, como un organismo independiente del SRI, a través de una Ley Orgánica de Defensa del Contribuyente. Facultad de Derecho y Ciencias Sociales. UDLA. Quito. 120 p.
Resumen : Los tributos dentro de un Estado constituyen la mayor fuente de ingresos, los cuales sirven para cubrir la deuda social y mejorar la calidad de vida de los miembros que lo componen. He aquí la importancia que tienen los contribuyentes en la vida del Ecuador ya que más del 50...
Descripción : Taxes within a state are the largest source of revenue, which serves to cover the social debt and improve the quality of life of its component members. Hence the importance for taxpayers in the life of Ecuador and that over 50% of the budget is for state taxes. Given the importance of taxpayers, you would expect the State to worry about making them feel safe and joyful to tax, unfortunately this does not happen in our country because there is no law that clearly establishes the rights enjoyed by taxpayers only there is a ruling issued by the IRS where they are listed eighteen Taxpayer Rights. In addition to the resolution there is also a department that is "responsible to" ensure compliance with these rights, the Department is not known to the taxpayers and that most do not even know these rights exist, much worse even go here defending them. Currently does not exist in Ecuador an autonomous and independent to the IRS to be responsible for ensuring of the completion of the Rights of Taxpayers. Because of this there are many abuses by the IRS, which can not be properly reported by the agency responsible for ensuring these rights is not effective enough. As we have seen, it is important for the urgent creation of an independent body from the IRS to be responsible for ensuring compliance with the Taxpayers Rights and to seek sanctions for officials who violate them. With the creation of the Office of the Taxpayer seeks to encourage taxpayers to voluntarily pay taxes, making them feel safe on the one hand, that the money from your contribution will be used to improve the quality of life of the country and on the other side to ensure that in case any of your rights are violated by the administration, have a body on which supported effective.
URI : http://dspace.udla.edu.ec/handle/33000/343
Aparece en las colecciones: Derecho

Ficheros en este ítem:
Fichero Descripción Tamaño Formato  
UDLA-EC-TAB-2011-19 (pdf.io).pdf1,3 MBAdobe PDFVisualizar/Abrir


Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons Creative Commons