Incorporación de la pena privativa de libertad como sanción para contravenciones aduaneras.

Abstract

The present investigation was carried out taking into consideration the number of cases for customs infractions, that are presented in the Canton Arenillas province El Oro boundary border with Peru, that is to say that they increase the crime of contraband in the country in spite of the efforts increased by the institutions that have the obligation to eradicate this illicit, in chapter I is a historical over view of the creation of the institution as it was implementing the collection of taxes to the treasury and as a control entity on international trade, establish the statistics on smuggling in the last two years according to cases resolved by the multi comp etent court of the Canton, chapter II the gradual growth of the legal norm as society grows and technological evolution, chapter III basically the proposal from the increase in pre-trial detention to customs offenses by reforming The reformatory provisions of the Comprehensive Criminal Organic Code, with the objective of creating a tax culture in society.