Motivación en las sentencias emitidas por los jueces de primer nivel en Ecuador

Abstract

Abstract: The central theme of this research is to outline the arguments of the first-level judgment, analyze its motivation and sufficiency. The research, titled Motivation in Judgments Issued by First-Level Judges in Ecuador, evaluates and analyzes the correct and sufficient motivation of the judgments issued by first-level judges in Ecuador regarding tax fraud. For this purpose, the final judgment with case number 11282201902112 is analyzed. Research techniques such as outlining, a sufficiency standard questionnaire, and a sufficiency motivation questionnaire were used, along with an analytical methodology. The research describes the theoretical basis of tax fraud and the motivation, since each sentence that judges issue must explain its sufficiency with factual arguments, with correct legal foundation with clear and precise expression of the facts; consequently, an analysis of motivational flaws is shown, the main objective of the research work.