Reforma del artículo cinco de la Ley De Régimen Tributario Interno ya que causa perjuicios al estado por la evasión tributaria

This research is based on the study of non-compliance with tax laws and the lack of ethics of taxable assets, which contributed to the total or partial evasion of payment of tax obligations, which has caused serious damage to the State. Tax fraud, which has other nuances that are two evaders, who pa...

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Opis bibliograficzny
1. autor: Flores Sarango, Benito (author)
Format: bachelorThesis
Język:spa
Wydane: 2015
Hasła przedmiotowe:
Dostęp online:http://dspace.unl.edu.ec/jspui/handle/123456789/8938
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Streszczenie:This research is based on the study of non-compliance with tax laws and the lack of ethics of taxable assets, which contributed to the total or partial evasion of payment of tax obligations, which has caused serious damage to the State. Tax fraud, which has other nuances that are two evaders, who pays the bill and the seller of the goods that do not report to the IRS, in this way, we have looked more closely at the causes in which the taxpayer, is the protagonist and complies with avoidance actions. Tax evasion, that being a legal entity in the tax laws of our country, which is set in the voluntary unpaid taxes established by law constitutes an unlawful tax criminalized. Becoming one of the main problems, tax evasion, which has reached new levels. This evasion accentuates the fiscal deficit and causes damage to the economy, then, to combat it is important to know their causes and consequences. What has caused, arising scholars in the field including different definitions of tax evasion. They agree that it is an act or omission in violation of the law, is done in order to not pay or pay less tax, which causes the Treasury receives less revenue. This damages the whole community because it prevents or limits the performance of various services by the state. Where the acts that are practiced in order to avoid paying taxes are diverse and in many ways, often making difficult the work of the auditors of the Tax Administration. One of the major consequences of tax evasion is the source of budgetary imbalances in the state, preventing the collection of revenues, hampering the delivery of various services and urgent