Vulneración de derechos o protección al estado en el afianzamiento tributario ecuatoriano.

Abstract

The Constitution of the Republic of Ecuador recognizes and enshrines the right of all taxpayers (legal or natural persons, Ecuadorians or foreigners), to have free and free access to the courts of the administration of justice, in order to obtain from them the due and effective jurisdictional guarantees, which is a fundamental factor within a State of Law, now, through the Reformatory Law for Tax Equity of 2007, the Tax Code was reformed, It is a way for the State to obtain more income from taxpayers who have been determined and who do not comply with their tax obligations on time, but this figure is at odds with the basic legal text in Ecuador, since it goes against the basic constitutional principles. Therefore, this paper will address the controversy that currently exists between the State and the rights that are possibly violated to citizens on access to justice, with respect to the legal figure of the bond in tax matters, in turn, the judgments issued by the Constitutional Court will be analyzed with their possible solutions.