La facultad sancionadora y su importancia en el sistema tributario en el Ecuador.

Abstract

The breach of tax obligations and erroneous behavior by taxpayers, were causes for what was considered the need to grant the Tax Administration Sanctioning Faculty with the function of sanctioning and correcting those infractions preventing illicit tax. The sanctioning power represents for the tax administration a tool to counteract the breach of tax obligations by taxpayers, with the aim of reducing non-compliance with them. The granting of the sanctioning authority to the Tax Administration has made the management of the tax system more efficient, seeing the results of the tax collection that have nowadays become the main source of income for the state budget, because of that has decreased the infractions by the taxpayers. An analysis will be made on the importance of the sanctioning faculty for the management of the Tax Administration in the Ecuadorian tax system. The methodology that has been used in this research is the bibliography, because relevant information is collected through scientific articles, regulations, etc., obtaining data from reliable sources that will be reflected in the criteria of various authors who support the development of the job. It is necessary to make the taxpayers aware of the damages they generate by not acting responsibly before the obligations they have with the tax administration and the possible sanctions to which they would be subject.