Determinación presuntiva del impuesto a la renta a personas naturales por incremento injustificado de patrimonio para su implementación por parte del Servicio de Rentas Internas del Ecuador
In Ecuador, prioritization of direct taxes is a constitutional order; this is the reason for Tax Administration should be focus on the income tax management optimization in individual taxpayers, which is the greater social acceptance direct tax due to criteria for income range and its role in wealth...
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| Format: | masterThesis |
| Idioma: | spa |
| Publicat: |
2015
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| Matèries: | |
| Accés en línia: | http://repositorio.iaen.edu.ec/handle/24000/5912 |
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Afegir etiqueta | Sumari: | In Ecuador, prioritization of direct taxes is a constitutional order; this is the reason for Tax Administration should be focus on the income tax management optimization in individual taxpayers, which is the greater social acceptance direct tax due to criteria for income range and its role in wealth social redistribution. This paper aims to evaluate the characteristics of the process of presumptive tax audit made by the Internal Revenue Service. This research also shows the analysis of tax law, in particular, of the main aspects of the income tax and the unjustified increase income figure in Ecuador and countries like Argentina, Colombia, Spain, Peru and Uruguay. As a result of the analysis performed on national and international tax law, several changes to Ecuador´s tax law will be proposed, also supported by the practical application of one case of study which serves as reference to the Internal Revenue Service to implement the unjustified increase income figure in audit processes of income tax in individual taxpayers. |
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