Taxpayers' human rights, their violation by the tax administration service

Abstract

Although progress has been made in the area of human rights, the tax authorities that make up the tax administration service continue to violate the various fundamental rights established in the federal constitution, as well as the rules of procedure and due process that must prevail in all administrative acts and resolutions, including tax matters. The objective of this analysis was to determine the violation that exists in the human rights of taxpayers in the procedures carried out by the tax authority and to establish in which phase of them the violation of these rights is carried out; by means of a qualitative methodology. We found that the tax authorities, in spite of trying to comply with the protection of human rights in favor of the governed, continue to violate them and affect taxpayers.