Importancia de la facultad determinadora para la gestión de la administración tributaria.

Abstract

In the present work we intend to make a brief explanation about the Determining Faculty of the Tax Administration. This research will be based on information obtained in different databases and mainly in the tax laws in force in Ecuador, such as the Organic Law of Internal Tax Regime (LORTI), Organic Tax Code. Therefore, the implemented methodology is of a documentary and bibliographic nature because we will obtain information on the subject treated from different sources. Within this power intervenes the taxpayer and the asset that makes up the State with the sole purpose that the Tax Administration through the Faculty Determining apply the corresponding procedures for the requirement of collection of taxes. In order to have knowledge about this faculty, the basic concepts that are related to the subject in question, generating fact, taxable base, obligated subjects and amount of the tax will be analyzed. The explanation of how and what is the correct way to make the determination, the expiration time, the documents to be used and their importance will be made. Thus it can be said that the Determining Faculty is the one that allows the tax administration to carry out the option of verification of compliance with the taxpayers' declaration, through the information obtained by the taxpayers.