Guía de cumplimiento tributario para los comerciantes del “Centro Comercial Reina del Cisne” de la ciudad de Loja.

The Curricular Integration Work called: TAX COMPLIANCE GUIDE FOR MERCHANTS OF THE "REINA DEL CISNE SHOPPING CENTER" OF THE CITY OF LOJA, was carried out as a prerequisite to obtaining the title of Bachelor of Accounting and Auditing, developed in accordance with the Regulation of Academic Regime of the National University of Loja. The classification of the different premises that are in operation within this sector was carried out such as: clothing, footwear, backpacks and suitcases, handbags, bazaar, handicrafts, newspaper, beauty cabinet, hairdresser, handicrafts, pantries, supplies, groceries , spices, plastics, vegetables, fruits, juices, horchatas and morochos, sale of bread, cafeteria, candy store, dairy products, chicken meat, beef meat, pork meat, donkey meat, shellfish, dry fish, fast food, dining room and foam, after the process a clear concept of the activities that exists within the Reina del Cisne Shopping Center, in the city of Loja, was reached. To determine the level of knowledge of tax obligations, the sampling formula was developed for 840 merchants, of which a survey was applied to 302, allowing to obtain as a result that the number of women who work is greater than that of men, that is, they seek to obtain economic income to solve their household needs; Regarding the educational level, a high percentage of people have a primary level of education, leading them to invest in an economic activity; on the other hand, as regards the degree of knowledge in tax culture, it is low, needing to be continuously reinforced in regards to this topic; about the level of knowledge of tax obligations, there is misinformation on the part of them, on the other hand, some taxpayers in this sector pay the tax but outside the established date, which generates interest and tax fines, all this has an effect on the not knowing clearly when to make their statements; regarding the type of regime to which they belong, the most relevant is Popular Business before the Entrepreneurial Regime; and finally, there was a high percentage of merchants who state they need a tax guide that allows them to know their formal duties as taxpayers. In view of the needs described by the sector, a tax guide was prepared that facilitates the merchants of the Shopping Center in tax compliance with their obligations as taxpayers, in addition to providing a more accurate knowledge of tax issues that are difficult to understand, encouraging In this way to be up to date on the formal duties, indicating in detail how they must be registered in the single taxpayer registry, which sales receipts must be issued, the adequate registration of income and expenses, the tax return and go to the Revenue Service Internal when you need it.

• 主要作者: Garrochamba Peñafiel, Andrea Katherine (author)
• 格式: bachelorThesis
• 語言: spa
• 出版: 2023
• 主題: <CONTABILIDAD Y AUDITORIA>; <COMERCIANTES>; <LOJA>; <TRIBUTACION>
• 在線閱讀: https://dspace.unl.edu.ec/jspui/handle/123456789/27018