Implementación de los modelos de controles extensivos e intensivos en el control posterior aduanero tributario del Servicio Nacional de Aduana del Ecuador

The customs administration is faced with the dilemma of foreign trade facilitation and control; facilitation corresponds to a reduction in time and in procedures before the release of goods and; control, however, has to do with the fulfillment of the requirements and payment of taxes. The risk management methodology allows profiling loads so few resources to reviewing taxpayers with little risk and is intended; and focus controls and management resources to taxpayers who are at high risk. Meanwhile, subsequent customs control allows the release of goods expeditiously leaving the Customs Administration the possibility of control once the goods are already available to the operator of foreign trade. The purpose of the tax subsequent control is to identify differences between the declared by the taxpayer and the value actually determined by the customs office, proceed with the collection of these differences and apply of appropriate penalties. The characteristics of extensive subsequent controls are to cover a large number of declarations with the same risk, reach a larger number of taxpayers, analyzing specific risks in a short period of time; while intensive controls aim to analyze a large number of declarations of the same taxpayer exhaustively corresponding to a fiscal year to detect complex violations figures. This thesis aims to demonstrate that the implementation of risk methodology for profiling intensive and extensive controls can increase coverage for taxpayers and the collection efficiency of the administration. This, in turn, increases the presence of management and perceived risk of being detected; so voluntary compliance is encouraged.

• Main Author: Aguirre Narváez, Max Eduardo (author)
• Format: masterThesis
• Language: spa
• Published: 2015
• Subjects: TRIBUTACIÓN; ADMINISTRACIÓN ADUANERA; COMERCIO EXTERIOR; ARANCELES; POLÍTICA INTERNACIONAL
• Online Access: http://repositorio.iaen.edu.ec/handle/24000/5848