Jurisdicción coactiva y el procedimiento tributario.

Abstract

In the present work we will address the issue of coercive jurisdiction in the tax administration field, the subject is developed with the objective of understanding this power that the State has that allows it to directly collect tax debts to its taxpayers, not as a private individual. of a common executive judgment, but in an agile and expeditious way. In addition, through the institutions to which the state grants them this privilege, it also grants them the authority to promote payment facilities to taxpayers so that they do not have to start a process, which would generate more expense to institutions, thus achieving a friendly or persuasive settlement would be convenient for both parties. For this it is necessary to mark the indicated in the tax code and the COGEP in this way to know the scope of each one of the parties.