Falta de garantía de la motivación en los actos administrativos en materia tributaria.

Abstract

The guarantee of motivation in Ecuador has become a crucial issue for the preservation of other principles such as Due Process, Legality, and Legal Security, among others. In recent years, motivation has been focused on the judicial realm, without receiving the relevance that its study deserves in the administrative field. The guarantee of motivation is nothing more than the justification of an action by the public authority, as our Constitution identifies it as the enunciation of legal norms or principles on which it is based, as well as the explanation of the relevance of its application to the factual background. The application of the guarantee of motivation in tax-related administrative acts is essential to maintain a system of rights and obligations, which today is affected by a series of legal problems that plague the legal system, causing legal effects on the administered or taxpayers. The solutions to these problems and legal effects caused by the lack of the guarantee of motivation must be provided by the administration itself and will be analyzed in this research work.