Incidencia de las Sanciones Pecuniarias en la recaudación tributaria y análisis del cumplimiento de las obligaciones tributarias de las personas naturales no obligadas a llevar contabilidad de la Zona 8
This research work expect to evidence the effect that have had the pecuniary penalties to the individual taxpayers not required to keep accounts in the Zone 8, in order to verify if the establishment of fines has a positive or negative impact on taxpayers and in tax administration, or if they allow...
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| Formato: | masterThesis |
| Lenguaje: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: | http://repositorio.iaen.edu.ec/handle/24000/5827 |
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Agregar Etiqueta | Sumario: | This research work expect to evidence the effect that have had the pecuniary penalties to the individual taxpayers not required to keep accounts in the Zone 8, in order to verify if the establishment of fines has a positive or negative impact on taxpayers and in tax administration, or if they allow a change in the behavior of taxpayers. The analysis is on basis of the changes in the sanctions system, taken from the data of total revenue, the type of taxpayer analyzed and a database of taxpayers who have been punished, to evaluate their behavior and to draw some conclusions to the system it is taking place today in Ecuador. |
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