Effective Judicial Protection and the Principle of Objectivity of the fiscal investigation as a guarantee of its compliance.

Abstract

The right to Effective Judicial Protection is essential in the exercise of the judicial function, making the principle of objectivity in the tax investigation vital for this purpose. The objective was defined, to assess the effects of compliance with the principle of objectivity in the tax investigation on Effective Judicial Protection. Methods such as analysis-synthesis and documentary analysis were used that, supported by survey and interview, allowed the approach of the objective behind, it was evidenced that, lack of objectivity actions persist in the tax investigation, concluding that its non-observance causes limitations to the personal freedoms, inapplicability of rights, implying the violation of the right to Effective Judicial Protection in criminal proceedings in the city of Santo Domingo.