La importancia de la facultad resolutiva para la gestión de las administraciones tributarias en Ecuador.

Abstract

The main objective of this paper is to study the importance of the faculty of the Tax Administration and then focus specifically on the Resolutory Faculty. In Ecuador, the Tax Administration known as the state body in charge of collecting and controlling internal taxes, used for the fundamental purpose of covering public expenditure. In the performance of its functions the Treasury has at its disposal the following faculties such as: Determining, Resolving, Sanctioning and Collection faculty. In this context in which our work is elaborated, the Resolutive facullty is in charge of the study of petitions, claims and procedures in relation to the return of taxes and those oppositions made by the performance of the Treasury of passive subjects, known in Ecuador as the Internal Revenue Service (SRI). Through this power, the tax administration will resolve and answer in accordance of the normatives established. The work culminates with the presentation of a model of request for refund of the Value-Added Tax of a company, in which the Internal Revenue Service acquits by resolution.