La presunción de legitimidad y ejecutoriedad del acto administrativo y la injerencia de la carga de la prueba para romper esa presunción, en los procedimientos Contencioso Tributarios

Abstract

Abstract: The present degree work is to support the importance of the burden of proof within a process of a tax nature, which will have the purpose of trying to distort the presumptions of legitimacy and enforceability with which an administrative act is born. In the daily practice, the national tax administration makes many mistakes when issuing acts regulations, acts of simple administration, acts and administrative facts that usually affect the administrator or taxpayer. For this reason, in this work we will analyze the importance and interference of evidence in tax matters. In that sense, the taxpayer, either in the administrative or judicial field, will seek to distort the alleged legality of said act through the practice thereof. It is imperative for the administrator demonstrate the irregularities of the administrative act, based on the presumption of innocence that the Constitution of the Republic of Ecuador protects for all citizens, including taxpayers.