When tax collection crosses the line: a case study on exit ban measures imposed by the National Tax Administration without prior judicial order

Abstract

This case study examines the practice of the Internal Revenue Service (SRI) of Ecuador in imposing and maintaining precautionary measures that prohibit leaving the country without judicial authorization in coercive collection procedures initiated before 2022. The development of the article reveals that this administrative action violates the constitutional right to freedom of movement and legal certainty, challenging constitutional supremacy and generating legal risks at both national and international levels. Through the analysis of a specific case and the formal response of the SRI, the absence of judicial oversight and insufficient legal justification are confirmed. It is concluded that these measures should be reviewed and lifted ex officio, promoting internal guidelines that ensure proportionality, transparency, and respect for human rights. Furthermore, the article emphasizes the need to strengthen constitutional rights training for tax officials and to encourage academic debate on the balance between revenue collection efficiency and constitutional guarantees, to advance toward a more robust Constitutional State.