El cobro del recargo Tributario en los procesos de Determinaciòn por el sujeto activo y el principio de proporcionalidad

Abstract

ABSTRACT The present titling work investigates the collection of the tax surcharge in the determination processes by the active subject focused on its study and analysis with a close correlation to the principle of proportionality, seeks to identify the type of tax surcharge correlated to the tax regime, analyze the application of the principle of proportionality to the Ecuadorian tax regime and specify the development of the determination processes by the tax administration; which in the current processes the tax administration does not exercise an adequate use of the sanctioning power creating a double surcharge to the taxpayer in the cases that are coupled to the use of a determination process, revealing that this collection reason is contrary or far from the principle of proportionality, this being one of the guiding principles of the administration and therefore must be compulsorily subject to this entity to ensure the existence and fulfillment of the rights established in Ecuadorian legislation for taxpayers. In need of obtaining a better focus on the problem established in the research topic, the application of surveys to a total of 228 taxpayers was implemented, starting as a reference sample of a population of 530 taxpayers belonging to the Chamber of Commerce of the city of Latacunga, province of Cotopaxi, framed within Zone 3, in addition, interviews with members of the legal system of this city were used, in order to obtain results that provided a truthful consolidation of criteria for the investigation.