El costo de la transacción tributaria y el cumplimiento de las obligaciones fiscales en las pequeñas y medianas empresas, sector comercio de la provincia de Tungurahua

Providing taxpayers with compliance with tax obligations is the challenge of tax administrations. To this end, great efforts are made to prevent taxpayers from incurring additional costs in the fulfillment of their obligations, which certainly facilitates compliance voluntary and timely manner. The strategies applied to reduce compliance costs should be based on a knowledge of both the tax obligations and the costs involved in the tax transaction (internal and external). This will reduce the indirect tax pressure, improve the tax system and focus on simplification. Sometimes taxpayers in pursuit of a timely manner, use intermediaries (external consultancies), making the development of economic activity more costly and limiting its growth somewhat, generating uncertainty that sometimes becomes informality. The Ecuadorian Tax Administration has efficiently strengthened the use of electronic means in order to drastically reduce the cost of compliance, but there are still small details to improve in the tax management process and application of the powers that have been granted by law assigned, resulting in a taxpayer compliance cost. In short, the basic purpose of this work is to identify the costs and times of compliance of the various tax obligations that allow to generate strategies that facilitate compliance and consequently promote competitiveness.

• Main Author: Vargas Núñez, Gina Elizabeth (author)
• Format: masterThesis
• Language: spa
• Published: 2017
• Subjects: IMPUESTO A LA RENTA; ADMINISTRACIÓN TRIBUTARIA; EMPRESA PRIVADA; ACTIVIDAD ECONÓMICA; TECNOLOGÍA
• Online Access: http://repositorio.iaen.edu.ec/handle/24000/5844