El principio de igualdad procesal, aplicado en los procesos contencioso tributarios orales en el Tribunal Contencioso Administrativo-Tributario Sede en la Ciudad de Loja, periodo 2017-2020

Abstract

Abstract: This investigative work analyzes the principle of procedural equality, which plays a fundamental role when filing a claim to challenge an administrative act, since in the execution of a process the litigants must have the same opportunities in order not to violate due process.The General Budget of the State In Ecuador is governed according to taxes, formed in part with the tax income that citizens pay adequately, permanently and voluntarily, what prevails at this point is to maintain an adequate culture that allows not to evade said obligations, since, just as there are tax responsibilities, there are also the rights of taxpayers embodied in current legislationIn accordance with current regulations, since May 2016 the General Organic Code of Processes (COGEP) came into force, the same one that regulates the procedure of all matters, except the criminal, electoral and constitutional sphere. The importance of COGEP within our legal regulations lies in the implementation of an oral system to achieve efficiency and agility regarding the resolution of a trial, thus activating the evidentiary regime.