Derechos de los contribuyentes y el acceso al debido proceso en las actuaciones tributarias del sistema ecuatoriano

Abstract

In Ecuador, most citizens are direct or indirect taxpayers through different types of taxes, but they have had to face a slow, deficient and inequitable tax system that generates dissatisfaction. The objective of the study is to determine the relationship between the application of taxpayer rights with access to due process in the tax actions of the Ecuadorian system. The methodology is mixed qualitative - quantitative, bibliographic, descriptive and correlational, the study sample is 347 lawyers registered in the Lawyers Forum belonging to the province of Tungurahua. The technique used was the survey with its respective questionnaire with a reliability according to Cronbach's Alpha of 0.836. The findings establish that sometimes, qualified as a medium level, the SRI guarantees due process in tax actions, the results present the same response in all the items, thus the application of the tax action processes of the SRI, the fulfillment of the right to due process, the violation of the rights of the taxpayers is qualified at a medium level. The conclusions determine that the type of violations that have occurred in Ecuador are the inefficiency in the tax administrative procedures. In addition, the tax actions with the greatest risk of violating the right to due process are those in which taxpayers must be notified and informed about the start of control or inspection actions and the application of the terms of the law.