Límites Constitucionales Aplicables a la Administración Tributaria Durante El Proceso de Fiscalización Versus El Derecho a la Privacidad de Los Contribuyentes
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Límites Constitucionales Aplicables a la Administración Tributaria Durante El Proceso de Fiscalización Versus El Derecho a la Privacidad de Los Contribuyentes

Límites Constitucionales Aplicables a la Administración Tributaria Durante El Proceso de Fiscalización Versus El Derecho a la Privacidad de Los Contribuyentes


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About the Book

El Estado, a través de la Constitución Política de la República de Nicaragua (la Constitución, Cn.) y las leyes aplicables, ha asignado a la Dirección General de Ingresos (DGI) una serie de facultades entre las que se encuentran la de fiscalización, la cual está encaminada a verificar que los contribuyentes están declarando y pagando sus impuestos de forma íntegra y correcta. En consecuencia, este procedimiento pretende investigar, controlar, y verificar el cumplimiento de las obligaciones tributarias por parte de los contribuyentes. Durante el procedimiento de fiscalización, la DGI actúa de conformidad con el Código Tributario y sus reformas que le asigna en su artículo 12 la facultad, obligación y responsabilidad de exigir el cumplimiento de la obligación tributaria. Lo anterior, con el fin de dar cumplimiento a lo establecido en los artículos 112 y 113 Cn, relacionados con el Presupuesto General de la República. No obstante lo anterior, cabe cuestionarse si esta facultad de fiscalización autoriza a dicha entidad a solicitar información que pudiese afectar el derecho a la privacidad del contribuyente, un derecho constitucional establecido en el artículo 26. ¿Qué límites tiene la discrecionalidad que le otorga la legislación vigente a la DGI? ¿Qué alternativas tiene el contribuyente para defender su derecho constitucional a la privacidad? En el presente artículo se lleva a cabo un análisis de las facultades discrecionales que tiene la DGI, así como sus implicaciones en los derechos fundamentales de los contribuyentes. Como base para este artículo hemos consultado leyes, reglamentos, publicaciones científicas, sentencias, entre otros.


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Product Details
  • ISBN-13: 9798823082860
  • Publisher: Author Solutions Inc
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Weight: 172 gr
  • ISBN-10: 8823082862
  • Publisher Date: 06 Jul 2023
  • Height: 203 mm
  • No of Pages: 106
  • Spine Width: 6 mm
  • Width: 127 mm


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