La presión fiscal en el ecuador: Análisis de la carga impositiva real

This work is done due to the need to try to establish a general tax structure of Ecuador, considering the different taxes and contributions that exist in the Ecuadorian legal framework. Taxes, fees and contributions are at the level of central, municipal and other institutions at the level of govern...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
1. Verfasser: Crespo Cedeño, Alejandro Porfirio (author)
Format: masterThesis
Sprache:spa
Veröffentlicht: 2016
Schlagworte:
Online Zugang:http://repositorio.iaen.edu.ec/handle/24000/5841
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung:This work is done due to the need to try to establish a general tax structure of Ecuador, considering the different taxes and contributions that exist in the Ecuadorian legal framework. Taxes, fees and contributions are at the level of central, municipal and other institutions at the level of government control it must be met by natural persons and legal persons in the country. As explained above, it is expected to demonstrate the objectives of this research: Identify conceptual differences to the terms tax burden, tax burden and tax burden, identify different methods of calculation to determine the tax burden and calculate the total tax burden on a society in Ecuador. The nature and tax basis, methodological and legal regulation to the development of this research is explained in Chapter 2. Chapter 3 mentions the concept of tax burden chosen for this research and the methodology chosen to estimate the tax burden. Then in chapter 4 a diagnosis of the current situation is made and the tax burden for Ecuador in the 2014-2015 period is estimated. Finally, we expose conclusions and recommendations.