Jurisdicción coactiva tributaria en la administración central: medidas cautelares, excepciones y acción directa como medios garantistas

Abstract

This research work focuses on conducting a study about the current regulations regarding the levying activity of the central government, it tries to determine ifexists arightdue process, thereby safeguarding the interests of the State in accordance with the right to have a due process of its citizens. It’s important to stand out the balance between the state power and rights of the citizen in a constitutional rule of law, thereby safeguarding the interests of both, and especially as a balance trying to equate the two, so that fundamental rights are not injured none. It’s also very important to have a legal, technical and impartial judgment to be able to discern and even propose solutions and provide less positive potential impacts that may result from certain rules. That is why a study of the coercive process that every day made the tax administrations becomes important since it clearly can be seen that rights to freedom of movement and heritage, among others are at stake in them. So it is no less important taking care and defend the interests of the State, as to funds that are pending of levying, situation that concerns and affects all citizens, since the fate of the same is destined to the common good.