Tipologías de evasión tributaria en el sector de la construcción y cálculo de la brecha en la declaración de impuesto a la renta sectorial.
The purpose of this research is to identify the typology of evasion that have developed from the tax reforms and incentives for the construction sector in Ecuador, determined in the analysis made from the income tax of companies that have this activity, in it unique registry of the contributor (RUC)...
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| פורמט: | article |
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2021
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| גישה מקוונת: | http://repositorio.iaen.edu.ec/handle/24000/6216 |
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הוספת תג | סיכום: | The purpose of this research is to identify the typology of evasion that have developed from the tax reforms and incentives for the construction sector in Ecuador, determined in the analysis made from the income tax of companies that have this activity, in it unique registry of the contributor (RUC), these practices derive in an inadequate tax behavior, this causing an evasion gap. It was used mixed, qualitative, and quantitative research methodologies; the income tax returns of companies whose corporate purpose is construction were reviewed all categories of companies, and interviews were conducted with experts in the area of research knowledge, analyzing the data through descriptive and inferential statistics for the elaboration of graphs and tables, obtaining as relevant results that the trend of the indexes is considerably lower than the coefficients of determination in the years 2014-2018 by the control body, Finally the companies have an average evasion gap: micro-companies 57%, small companies 64%, médium-sized companies 69% and Big companies 65%. |
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