La prescripción como modo de extinguir las obligaciones tributarias, dentro de la legislación ecuatoriana

Abstract

This research aims to analyze the prescription as a way to extinguish the tax liability, for which is considered the Ecuadorian legislation related to the topic, also we will try to make a comparative study between prescribing operating in tax obligations with civil matters. Keep in mind fort that this institution cause legal effect is necessary two main reasons that lead to its existence. The inactivity of the tax administration presumes abandonment and therefore little interest by the Tax Administration. Also, requires the mere passage of time to configure the prescription; in other words, the course of time and the inactivity of the taxpayer or of the Tax Administration inside the tax legal relationship are elements that give rise to the legal institution of the prescription. The law does not reward the abandonment, neglect or worse the carelessness of those who aim to turn endless an Right, however when this right is not exercised in due time, the law allows that those credits can be terminated by the institution Legal subject of this research, a fact which must be distinguished from the expiration, because its allows extinguish the Right of Tax Administration to determine the tax liability directly and automatically, without the requirement of part needed. It`s important talk of this issue because it allows to visualize the advantages associated with their exercise for the taxpayer as well as to the Tax Administration, also the problems and limitations that its execution would result. To perform this research has used deductive method, the same as through a bibliography compilation, archivist and other necessary for this purpose, allows get conclusions that contribute to the prescription concerning legal debate on tax matters.