La Evasión Tributaria y su incidencia en la recaudación del Impuesto a la Renta de Personas Naturales en el Cantón Riobamba período 2014.

Through this investigation project it was determined the strategic mechanisms to eliminate the causes and therefore reducing tax evasion in the collection of income tax of natural people, Riobamba Canton, period 2014, for which legal aspects were analyzed on the income tax, concepts and mechanisms of tax evasion, quantification of collection and also a proposal was raised to reduce the rates of tax evasion in the canton and used to other provinces in order to capture positive results in the general budget of the country. Within this investigation a quantitative methodology is handled since the collection levels were established and compared with other periods, among provinces, contribution level, of field, etc, since a survey was conducted to 397 natural and documentary people permitted the analysis of laws, texts, bulletins issued by the SRI (Internal Rents Service), Central Bank of Ecuador, the United Nations Economic Commission for Latin America and the Caribbean, the International Labour Organization and the National Institute of Statistics and Census.

• Autor principal: Tixi Lucero, Yesenia Janeth (author)
• Formato: bachelorThesis
• Lenguaje: spa
• Publicado: 2016
• Materias: Evasión; Tributo; Impuestos
• Acceso en línea: http://dspace.unach.edu.ec/handle/51000/2750