La proporcionalidad en el sistema tributario y la incidencia en la aplicación de las sanciones pecuniarias a las pymes en el cantón Ambato

The present investigation studies the tax sanctioning regime in Ecuador, specifically the influence of the principle of proportionality in pecuniaries sanctions by the Tax Administration in the exercise of its powers and in question as sanctioning entity since it must guarantee the legitimacy and justice at the moment of impose their fines, ensuring that their actions are motivated in a way that is framed in tax principles and constitutional guarantees, thus taking care of the rights of Ecuadorian citizens. Hence, it has begun with the analysis of the elements of the proportionality principle and the economic situation of the taxpayers, as well as the set of rules that establish part of the Ecuadorian sanctioning regime; in order to demonstrate the proportionality of the fines with the infraction committed. I must emphasize that this research used data provided by the Internal Revenue Service, its Tax Management Department and with the taxpayers of the Pymes at the Ambato city; this is also how research objectives were planted with descriptive statistical analysis and verification using the Spearman correlation method.