Análisis de la inexistencia de la doble instancia en la acción contenciosa tributaria del Ecuador

Abstract

This paper addresses the study of the process of tax dispute in Ecuador, beginning with the concepts and origins of the same. Characters are true competition in tax, to move to the composition and structure should have a tribunal responsible for the resolution of tax contentious cases are highlighted.

Within the same challenge procedure, rights which must have a process in general and in particular the tax shall be indicated. The exhaustion of administrative remedies in this area of law will be analyzed according to three perspectives: the taxpayer, the tax authorities and judges who form the Tax Dispute Court, trying to cover in this way the parties involved in process.

The second hearing in the tax process will be studied from its advantages and disadvantages, to thereby proceed to analyze comparative legislation regarding administrative courts with judicial function and the distribution of competence. Finally the issues of constitutional control will be addressed in the tax process, the Ecuadorian news analysis on the topics of this work and the respective conclusions.