ANALYSIS OF THE PRINCIPLE OF LEGALITY IN THE APPLICATION OF TAX SANCTIONS AND THE ROLE OF UNIVERSITIES

The principle of legality is a fundamental pillar of tax law and establishes that the creation, modification, or extinction of taxes must be conducted by law. In the case of closures and seizures of merchandise, it is crucial to ensure that taxpayers can exercise their right to defend effectively. However, there is the possibility that the challenge procedure has been repealed by the General Organic Code of Processes, which generates uncertainty for those affected. The objective of this study is to analyze the current doctrine on the principle of legality and due process in the application of tax sanctions and the role of universities in the training of professionals in this area in order to contribute to the development of highly trained and committed experts. with the principles of due process and fiscal equity. For the work, descriptive theoretical analysis and qualitative-quantitative modality were used, in addition to the bibliographic method and a survey of twenty-five taxpayers. As a result, it is seen that legal tax relations must be improved in addition to respecting the rights of tax-payers, while universities must propose strategies to promote a fair and efficient tax system.