Necesidad de incluir un marco sancionador al incumplimiento de la devolución del iva a las instituciones y empresas publicas en los términos que establece la ley por contravenir los principios constitucionales del régimen tributario
In Ecuador, have implemented a series of reforms aimed at improving tax collection rates, but it has been possible to demonstrate that the tax has a number, is implementing a series of procedures that are in direct conflict with the constitutional principles of Taxation . One example is the procedur...
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| フォーマット: | bachelorThesis |
| 言語: | spa |
| 出版事項: |
2012
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| 主題: | |
| オンライン･アクセス: | http://dspace.unl.edu.ec/jspui/handle/123456789/20097 |
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タグ追加 | 要約: | In Ecuador, have implemented a series of reforms aimed at improving tax collection rates, but it has been possible to demonstrate that the tax has a number, is implementing a series of procedures that are in direct conflict with the constitutional principles of Taxation . One example is the procedure to be performed for a refund of Value Added Tax VAT Institutions and Public Enterprises, the tax base declared, after having completed the thesis and more informed choices, I have determined that red tape to develop after the return is too bureaucratic, which violates the constitutional principle of administrative simplicity. It is questionable whether such a return even though it is currently being done through computer mechanisms, not satisfied with the provisions through the Internal Revenue Service Resolution Resolved on the Rules of Procedure for refund of Value Added Tax Institutions and Agencies to Public Sector and Public Enterprises, having signed a "Confidentiality Agreement and Use of electronic keys for the Public Sector" such as breach of the repayment period of 72 hours of meeting the requirements , and when they do after this deadline it back without the respective interests that correspond to the time, causing a loss between companies or state institutions. On the other hand, the refusal of the VAT refund values to the companies that were carrying out procurement of goods and demand for services with 12% VAT rate and that for purposes of this Act constitute public enterprises, thus benefiting from VAT refund, you must terminate your accounting tax credit became part of the new creation of the Organic Law on Public Enterprises until October 2009, contrary to tax policy. Faced with this reality in the Tax Administration is developing this thesis, in which the input of experts and bibliographic information of the subject, I could identify the shortcomings of the procedures currently used, which allowed me to formulate a draft Reform Act, that would facilitate the return procedures. |
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