La aplicación de la normativa en los beneficios tributarios por los artesanos calificados de la junta nacional de defensa del artesano y la recaudación del IVA en la ciudad de Riobamba

The present investigation aims to analyze if the Normative in Tax Benefits is being applied by the Qualified Artisans of the National Board of Defense of the Craftsman who can access these as long as they fulfill the requirements that stipulate the law, in this way can obtain these benefits, Exempti...

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Autor principal: Villagómez Guamán, Carmen Elizabeth (author)
Formato: masterThesis
Idioma:spa
Publicado em: 2017
Assuntos:
Acesso em linha:http://repositorio.iaen.edu.ec/handle/24000/5890
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Resumo:The present investigation aims to analyze if the Normative in Tax Benefits is being applied by the Qualified Artisans of the National Board of Defense of the Craftsman who can access these as long as they fulfill the requirements that stipulate the law, in this way can obtain these benefits, Exemptions and exemptions as the case may be. Among the main benefits granted to them is to sell their products at a 0% VAT rate, so it is also important to know how the compliance or non-compliance with the application of tax benefits affects the collection of this tax for the Tax Administration.