Las sanciones en materia tributaria en el Ecuador

Abstract

El regimen sancionatorio en materia tributaria es manifestacion del ius puniendi estatal, en el que discurre la sancion como la consecuencia de la realizacion de un supuesto de hecho calificado juridicamente como infraccion, de alli la pertinencia del analisis de esta figura que devele la naturaleza, fines, tipologia y las competencias de los organos administrativos y jurisdiccionales llamados a imponerla, con remision constitucional y legal a la realidad ecuatoriana, que examine tambien los principios que informan a este regimen y a ser observados en los procedimientos e imposicion de sanciones tributarias. The penalty system on tax matters is a manifestation of the state ius puniendi, in which sanctions, as the consequence of the assumptions made in the case legally qualified as an infringement, appear, thus the relevance of the analysis of this precept is to unveil its nature, purpose, type, and the competencies of the administrative bodies and courts called upon to impose it, with reference to the constitutional and legal situation in Ecuador, examining also the principles underlying this penalty system, and to be observed in proceedings and imposition of tax penalties.The penalty system on tax matters is a manifestation of the state ius puniendi, in which sanctions, as the consequence of the assumptions made in the case legally qualified as an infringement, appear, thus the relevance of the analysis of this precept is to unveil its nature, purpose, type, and the competencies of the administrative bodies and courts called upon to impose it, with reference to the constitutional and legal situation in Ecuador, examining also the principles underlying this penalty system, and to be observed in proceedings and imposition of tax penalties.