Luis Fernando Herrera M. Ordine dei libri

The book delves into the challenges faced by taxpayers in Ecuador, highlighting their lack of engagement with tax and accounting responsibilities, which leads to non-compliance and inaccuracies in tax declarations. It examines the role of the Tax Administration, which has the authority to impose sanctions and enforce compliance through coercive measures. Additionally, it emphasizes the importance of legal frameworks in ensuring fair relations between taxpayers and tax authorities, outlining the rights of taxpayers and the due process involved in tax administration.