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Naturaleza jurídica y ámbito de aplicación del recurso tributario de revisión en la legislación tributaria Ecuatoriana
| Content Provider | Semantic Scholar |
|---|---|
| Author | Tamayo, Mejía Alejandro, David Reinaldo |
| Copyright Year | 2013 |
| Abstract | This work revolves around the means of tax material revision, a means that was anticipated in the legislation of the Ecuadorian legal system, and which taxpayers can make use of to appeal resolutions and administrative acts which have been signed and carried out by the Internal Revenue Service and are do not recognize, as a whole or in part, what is requested by taxpayers. Concurrently, the means of administrative material revision is being studied, due to its similarity to tax material revision, as well as the basic guarantees and mechanisms that help to defend their rights. In the same manner, we are investigating how the means of revision of fiscal material was brought about, from its beginnings with the dispatch of the Fiscal Code of 1963, its reforms, and its changes up to the present day |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://dspace.udla.edu.ec/bitstream/33000/151/1/UDLA-EC-TAB-2013-11.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |