Régimen simplificado de determinación presuntiva para el sector cárnico del Ecuador
The following investigation begins with an analysis of economic activities that are developed in an informal way in Ecuador, taking into account their nature which represent the most difficult group to be controlled by the tributaries administrations , as well known as one of the largest economic gr...
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| Format: | masterThesis |
| Sprache: | spa |
| Veröffentlicht: |
2013
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| Schlagworte: | |
| Online Zugang: | http://repositorio.iaen.edu.ec/handle/24000/5892 |
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Tag hinzufügen | Zusammenfassung: | The following investigation begins with an analysis of economic activities that are developed in an informal way in Ecuador, taking into account their nature which represent the most difficult group to be controlled by the tributaries administrations , as well known as one of the largest economic group, hence this proposal is trying to find a technical model that allows to establish an equitable and adjusted pattern to be applied to the reality, a system that formalizes and regulates the calculation and collection of incoming tax basis. Additionally, the models used in the recent years were analyzed , its evolution and the factors that have motivated its creation, in order to verify the parameters on which the calculation will be developed , in order to establish and analyze the cost to evaluate such a tax . This analysis was performed mainly in reference to simplified regimes of Latin America, taking into account the similarity within each other. For purposes of the investigation it was necessary to appeal to recorded data archived in the records of the Internal Revenue Service, having for reference the taxpayers who already have a record of their economical activities and that are related to the merchandizing of meat at medium and at a large scale. This information allow to get the conclusion that the way to achieve our goal is to initiate a process of formalization through the Ecuadorian Simplified Tax System (RISE) and to submit to a subsequent verification performed by the Tributary Administration authorities, mainly in the estimation of the cost of the value of tax, generated by the economic activities developed in this sector, profit-earning capacity would be applied. |
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