Lo ilícito tributario y la aplicación de las normas ecuatorianas

Abstract

The duty of the taxpayer who is in taxable capacity is with the state in compliance with its tax obligations in a lawful manner and in accordance with the legal framework, where these resources will be reverted to it through the execution of works in social matters by the state. In the analysis of the source documentation that served to support this investigation, the theories that determine the crime were found, which harms the state by not paying the taxes duly obtained, using forms or mechanisms of evasion and avoidance such as false documentation, deception, fraud, omission of income and expense records without economic substance. These sanctions against taxpayers in general in committing tax fraud are contemplated in two legal bodies such as the Tax Code and the Comprehensive Organic Penal Code, in the latter the penalties are more serious, ranging from the privative penalty of release to economic amounts elevated. Said sanctions not only fall on the taxpayer himself but also on those who are responsible for representation, that is, managers, administrators and accountants who are subject to the maximum sanctions that criminal judges dictate in tax matters.