La determinación tributaria como mecanismo para la recaudación de impuestos a los contribuyentes

Abstract

Abstract:The present research work will address a very important issue within the Ecuadorian social reality, even more so when the State requires as a priority the economic resources that allow it to effectively attend the social and investment programs of the country; for this reason, the objective of the investigation is to systematically analyze the tax determination as a mechanism for collecting taxes in the Ecuadorian legal regulations. For this purpose, a quantitative and descriptive approach has been used, since the point of view of the doctrine and taxpayers is taken into account, using field instruments such as the survey, in order to know their opinion regarding the effectiveness of the norms and of the results that have been obtained through the tax determination made by the Internal Revenue Service; finding as findings the existence of certain deficiencies that have created a difficulty for taxpayers to adequately comply with their obligations, so that the National Assembly must make regulatory reforms that allow improvements in the tax determination in order to be provide protection of the rights of taxpayers and also of the interests of the State.