Violation of the right to property and legal security in the coercive process of the Internal Revenue Service
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Keywords

property; legal security; coercive execution; priority of credits; contracts with reservation of title propiedad; seguridad jurídica; ejecución coactiva; prelación de créditos; contratos con reserva de dominio propriedade; segurança jurídica; execução coercitiva; prioridade de créditos; contratos com reserva de domínio

How to Cite

Quinatoa Díaz, E. E., & Caguana Chimborazo, K. R. (2024). Violation of the right to property and legal security in the coercive process of the Internal Revenue Service. Resistances. Journal of the Philosophy of History, 5(10), e240163. https://doi.org/10.46652/resistances.v5i10.163

Abstract

Tax collection is a fundamental task for the financing of the State, but when taxpayers do not comply with this obligation, the Internal Revenue Service is forced to initiate the enforcement process. It is at this stage where the lack of clarity and consistency of the tax regulations becomes a problem for both the taxpayer and the administration, since fundamental actions such as the provision of precautionary measures, which may affect the constitutional rights of the user, are left to the discretion of the latter. The primary purpose of the study is to evaluate the effectiveness of the enforcement processes carried out by the IRS in the protection of the right to property and legal security, for which the mixed method was applied, through the implementation of surveys to one hundred users of the tax system and semi-structured interviews with legal professionals. After processing the data, a position of rejection by the population is evident in the performance of the officials executing the enforcement process, since the disproportionate provision of measures such as retention or prohibition of alienation significantly affect their rights. In conclusion, it is determined that the lack of clarity and harmonization of the tax law allows public officials to violate the principle of good faith and exceed with their actions the limits of the right to property and legal security of those affiliated to the tax system.

https://doi.org/10.46652/resistances.v5i10.163
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Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Copyright (c) 2024 Estiven Eduardo Quinatoa Díaz, Klever Rumaldo Caguana Chimborazo

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