Diagnóstico sobre la garantía de derechos de los contribuyentes en los procedimientos de administración tributaria del SRI en Cuenca

Abstract

The purpose of the following research was to observe tax administration procedures executed by SRI from Cuenca, in order to determine the protection of taxpayer’s rights and design strategies for an advocate intervention. The methodology applied was qualitative, which allowed an interpretation of the studied phenomenon based on information obtained from both lawyers as special informants and official employees currently working at SRI from Cuenca. The study population was quantitative determined by saturation standard applied to the obtained information. The interview technique was applied using a semi-structured questionnaire, with items related to main research categories. Data processing of the interviews was carried out according to a two phase logic: coding and contrast/interpretation. It was possible to determine the legal principles that guide tax administration at SRI in order. In addition, some of the inadequacies and potentialities of the tax system management were stablished and, finally, a proposal was designed with general guidelines of what would be an autonomous advocacy of the taxpayer as a mediating mechanism between central administration and the population.