El inicio y la impugnación del procedimiento coactivo en el ecuador: análisis de la problemática entre el auto de pago y la emisión del título de crédito

Abstract

Abstract: This research project aims to analyze, in a clear and structured manner, the legal and procedural nature of coercive collection, with special emphasis on the relationship between the issuance of the credit title and the enactment of the payment order, understood as determinative and executive acts that reflect the public administration s enforcement power. It examines how insufficient reasoning, weak regulatory articulation, and contradictory administrative practices can generate procedural nullities, undermine the right of defense of those involved, and compromise the State s revenue collection effectiveness. To address this issue, the study uses comparative legislation and combines analytical, scientific, exegetical, qualitative, and quantitative methods, complemented by doctrinal and jurisprudential analysis of relevant cases, as well as the interpretation of empirical results obtained through surveys applied to key stakeholders. The findings highlight regulatory gaps and practical problems that justify the development of legal reforms, regulatory adjustments, and institutional strengthening measures to ensure proper reasoning and coherence of coercive acts, in accordance with the principles of legality, proportionality, and legal certainty enshrined in the Constitution.