La mediación tributaria intraprocesal: ¿un mecanismo para eliminar la presunción penal establecida en el acta de determinación?

Abstract

Alternative dispute resolution methods have permeated many branches of law; and the tax field has not been the exception, so its application is not intended to limit the jurisdiction of the judge to hear a dispute, but rather to complement and make its resolution effective. This investigation begins by analyzing the regulations in force in Ecuador and how it is developed in the tax scope in relation to the elimination of the criminal presumption established in the determination act, based on the review of bibliographic sources and the norm. We can identify the possibility of being able to incur intra-procedural tax mediation, in the face of criminal types that affect the development regime, and the effectiveness of the MASC, in the face of compensation for the damage caused to the State. In addition, we will identify the perception of foreign regulations, which will serve to guide the application of these procedures.