Gestión tributaria en las microempresas del cantón Riobamba

The objective of this investigation is to determine the influence of tax management on microenterprises in the town of Riobamba. Based on a mixed research supported by the tabulation of the surveys and the analysis of the information observed in the study population as a statistical sample, 191 people were defined and the questions were elaborated related to the study variables. In the results, it was obtained that the comme rce sector and professional activities are the main areas of the economy, which comply with their activities of opening the RUC, since they present the declarations in 61%, with satisfaction in 22%. In addition, the updating of the economic activity is car ried out, where 32% make the payments on time and most of them have a registered activity of more than two years; but in spite of this, they recognize that they do not have the adequate information to be presented in the declarations. Therefore, there have been errors or omissions that affect the reliability of the figures reported, since it does not have a system of income and expenses that allows generating adequate values for microenterprises. In addition to not knowing the relationship with the financial statements, there is no matching with the records of transactions of a period of time, besides recognizing the lack of training to focus efforts and avoid penalties or fines to the taxpayer for leaving aside the applicable regulations in force.

• Autor Principal: Tapia Zarate, Gabriela Elizabeth (author)
• Formato: masterThesis
• Idioma: spa
• Publicado: 2025
• Subjects: GESTIÓN; TRIBUTARIA; MICROEMPRESAS; ESTADOS FINANCIEROS; CONTRIBUYENTE
• Acceso en liña: https://dspace.uniandes.edu.ec/handle/123456789/19393