La carga de la prueba en el proceso contencioso tributario en el Ecuador.

Abstract

The general objective of this research is to determine the obligations of each of the parties in a tax litigation trial to prove what they claim, as well as the performance of the judicial system in relation to the evidence of the procedural parties and the control of legality of the acts. For this purpose, we have set as the object of study the burden of proof, whose field of study is based on tax law. In this way, with the application of theoretical and empirical methods, it has been possible to have documentation and elementary information for the elaboration of an enriching content resulting from the doctrine, jurisprudence, law and the techniques used in the area of scientific research. In the same way, surveys and interviews with different experts in the matter has been carried out, obtaining results that favor the premises determined in this study, as if the tests are not decreed, collected and configured subject to legal norms, they lack probative efficiency against the demonstration of the facts that are subject to verification. In short, each of the assertions presented in this study, demonstrates the need to create a scenario of intimate observance of the regulations regarding the burden of proof and the procedures for its implication and subsequent materialization of legal effects.