Medición del costo de cumplimiento tributario y su incidencia en la inversión de las medianas empresas de la ciudad de Riobamba, período 2019

ABSTRACT To comply with their tax obligations, taxpayers must invest time, money, and other resources; these are called indirect tax pressure or tax compliance costs; Over time, studies have been carried out on the subject worldwide, where tax administrations and taxpayers are encouraged to calculate these costs followed by the implementation of measures to reduce them. This research answers the question: Do tax compliance costs affect the investment of medium-sized companies in Riobamba? Its objective was to determine the cost of tax compliance and its incidence in the investment of medium-sized companies in Riobamba in 2019. It uses the deductive method, with a qualitative and quantitative approach, and considered 1461 medium-sized companies as the study population from Riobamba. A questionnaire is applied to a sample of 230 taxpayers. The results show that the internal and external cost affects the investment. The internal cost is of tremendous significance, including elements such as printing sales receipts, internet service, and computer systems; the investment depends on the cost tax compliance. It is concluded that medium-sized companies have a high compliance cost, and it depends on the type of economic activity. Keywords: tax compliance, direct costs, indirect costs, medium-sized companies Reviewed by: Mgs: Sonia Granizo Lara. ENGLISH PROFESSOR. c.c. 0602088890

• 1. autor: Melany Pamela, Pino Parra (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2021
• Hasła przedmiotowe: Cumplimiento tributario; costos directos; medianas empresas
• Dostęp online: http://dspace.unach.edu.ec/handle/51000/7828