Simplicidad administrativa en el cumplimiento de obligaciones tributarias de los contribuyentes especiales de la ciudad de Ambato
The present work has the purpose of knowing the reality of the Tax Administration in the field of administrative simplicity and its influence in the fulfillment of tax obligations. This research was based on the appreciation of the special taxpayers of the city of Ambato on tax aspects such as the r...
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| Hlavní autor: | |
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| Médium: | masterThesis |
| Jazyk: | spa |
| Vydáno: |
2017
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| Témata: | |
| On-line přístup: | http://repositorio.iaen.edu.ec/handle/24000/5902 |
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Přidat tag | Shrnutí: | The present work has the purpose of knowing the reality of the Tax Administration in the field of administrative simplicity and its influence in the fulfillment of tax obligations. This research was based on the appreciation of the special taxpayers of the city of Ambato on tax aspects such as the regulations and their changes, the way in which they are kept up to date, the complexity of the taxpayers and the taxpayers' Purpose of collection in relation to the redistribution of wealth; Also analyzed the evolution of the collection of special taxpayers in the city of Ambato, considering that this group contributes with 60% of the total collection of the same city. Finally, the activities that the Tax Administration has carried out to improve administrative simplicity and voluntary compliance in relation to the economic, political and social environment of the country were identified by establishing recommendations to the Tax Administration to improve administrative simplicity and compliance with the tax obligations. |
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