Importancia de la facultad recaudadora en la gestión de la administración tributaria.

Abstract

The purpose of the research work is to determine the importance of the collection authority in the Tax Administration Management in Ecuador, giving the authority to take collection actions to reduce tax evasion that damages the tax revenue, since these are used to the socio-economic development of the country. The collection authority is considered as the last stage that the taxpayer performs or responsible for compliance with the tax obligation of the voluntary payment to the Tax Administration, in order to ensure an efficient, transparent and efficient collection for the good of the Ecuadorian State. The Tax Administration seeks to increase the collection of taxes with the good practices of the principles with the duties and attributions in accordance with the law for the correct fulfillment of their declarations of the real income that come from licitas activity for the payment of correct values of way voluntary The methodology used in this investigation was based on documentary and bibliographic analysis of statistical information on collection of the Internal Revenue Service, as well as on scientific articles and legal bases such as the Tax Code, the Internal Tax Regime Law and the Constitution. Obtaining as a result of tax collection an increase in the payment of the different taxes according to their nature in order to improve the tax income to the contribution to the Treasury since that helps investment, reinvestment in social progress and a better distribution of national income.