Impacto de la evasión tributaria del impuesto a la renta de personas naturales y su incidencia en los niveles de recaudación fiscal en el cantón Tulcán período 2015- 2016

To develop the theoretical foundation for this research project, various articles, books, and laws applicable to the proposed topic were reviewed. These articles will provide a better understanding of the problem at hand, which is to determine the impact of tax evasion on income tax collection. Ther...

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Autor principal: Villarreal Ramírez, Edgar Andrés (author)
Format: bachelorThesis
Idioma:spa
Publicat: 2018
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Accés en línia:https://dspace.uniandes.edu.ec/handle/123456789/19315
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Sumari:To develop the theoretical foundation for this research project, various articles, books, and laws applicable to the proposed topic were reviewed. These articles will provide a better understanding of the problem at hand, which is to determine the impact of tax evasion on income tax collection. Therefore, various topics that provide fundamental support for the study are presented. Taxation is a very important element for the State to develop its social programs. Therefore, citizens must fulfill their obligations and, in turn, the responsibility to pay taxes, so that the State can fulfill its obligation to meet the needs of the population. Internal Revenue Service