Estimación de la brecha de evasión tributaria en el impuesto a la renta del sector de la construcción del Cantón Ambato en el año 2013

In the analysis carried out in this research, through Chapter I, we describe the problem of estimating the tax evasion gap in the income tax of the construction sector of the canton Ambato, the causes by which it is generated and The effects for the Tax Administration, on which have been established objectives that allow to deepen the effect that the gap of tax evasion on the collection of the Income Tax. In Chapter II, the study variables are described theoretically, their basis, the concepts regarding the tax regime in Ecuador, constitutional principles, the attributions of the active subject, and the obligations to be fulfilled by taxpayers, either as taxpayers or responsible. Subsequently, Chapter III establishes the methodology with which this work was carried out, the form of data collection and the type of applied research, where a survey, interview and information was obtained from the Tax Administration. Chapter IV establishes the analysis and interpretation of Results, where quantitative and qualitative is determined the gap of evasion of the construction sector in the canton Ambato, obtaining the perspective of the behavior of this sector from the interior of the Tax Administration, and under that premise, guidelines are proposed for subsequent controls.

• Հիմնական հեղինակ: Cerna Castillo, Janeth del Pilar (author)
• Ձևաչափ: masterThesis
• Լեզու: spa
• Հրապարակվել է: 2017
• Խորագրեր: ADMINISTRACIÓN TRIBUTARIA; IMPUESTOS; SECTOR DE LA CONSTRUCCIÓN; POLÍTICA FISCAL
• Առցանց հասանելիություն: http://repositorio.iaen.edu.ec/handle/24000/5868