El proceso coactivo tributario dentro de la legislación ecuatoriana

Abstract

It is universally known that the primary way in which the states get their resources from immemorialtime has been and always will be the tax collection, this collection is imposed by the state unilaterally to citizens; a situation that surrounds this tax collection is the one who impulse this study. This study analyzed the tax enforcement proceedings based on the present moment being experienced by our country, to know about it under because that has developed a new tax culture imposed by the state, which is more aggressive than in the past, since tax revenues almost went unnoticed, was unknown; based on what has been said and even more for both new political, social and economic circumstances that our country lives, it becomes essential to know in depth all the elements that compose it like tax liability, those involved in tax legal relationship, how these tax obligations are raised, on which ways, through which process, through which authorities etc. Of this need to know everything related to a tax liability arises another need related to the knowledge of all those means of defense we have citizens against arbitrary and abusive proceedings initiated by the control authority of taxes.