Recaudación tributaria de la provincia de Loja: Guía para motivar al cumplimiento de pago de tributos
Tax collection is essential for funding public administration, infrastructure, and services provided by the State to its citizens. It is a crucial pillar for the country's economic and social development. This degree project aims to evaluate tax collection in the province of Loja. The methodolo...
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Médium: | bachelorThesis |
Jazyk: | spa |
Vydáno: |
2024
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On-line přístup: | https://dspace.unl.edu.ec/jspui/handle/123456789/31624 |
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Shrnutí: | Tax collection is essential for funding public administration, infrastructure, and services provided by the State to its citizens. It is a crucial pillar for the country's economic and social development. This degree project aims to evaluate tax collection in the province of Loja. The methodology used had a mixed approach with descriptive scope, the cantons were characterized according to their predominant economic activity using data from the SRI and a principal component analysis was performed to analyze the tax collection of the cantons of Loja, based on a longitudinal design with data on tax collection by province, canton and tax group. The information corresponds to the years 2022 - 2023. The results highlight the canton of Loja as the leader in urban economic activities, especially in the commerce sector (G), likewise, it is mentioned that there is a relationship between the main economic sectors and the levels of collection of the main taxes collected in the province, which are the Value Added Tax (VAT), Income Tax (IR) and the motor vehicle tax (IVM). In conclusion, VAT is the tax with the highest collection in the period studied and the economic sectors with the highest contribution and number of taxpayers are commerce, professional, physical and technical activities, and transportation and storage. |
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