Análisis de la prescripción de la acción de cobro como modo de extinción de la obligación tributaria en el Ecuador.

Abstract

The main objective of this research is to analyze the prescription of the action for recovery as a way of extinction of the tax obligation in the Ecuador, its conceptualization, importance and its action for recovery in the deadlines from the date of enforceability of the Declaration. It is based on theoretical foundations of scientific articles and on the legal basis of the tax code, in accordance with the methodology used was catalogued as descriptive and applied. We analyzed an example of the prescription of the action for recovery in which this study is when the taxpayer, not declared in the specified time and currently operates prescription, where the user makes a request for the prescription presented to the Treasury. According to this research, it can be said that the majority of taxpayers violate the tax obligations and in turn will generate interest, fines or penalties. The tax administration should be given broad knowledge at all levels and in time on the duties and tax reforms, that every taxpayer has to make a tax efficient culture in society. The development of the case has three parts, where the first section is the introductory part, it covers issues related to the tax administration and the prescription of the action for recovery; in the second section is a small theoretical framework on the topic and its regulations used to analyze the example and the conclusion of all the retrieved analysis is performed at the end.