Incidencia en la recaudación tributaria y la derogación del impuesto a la herencia, legados y donaciones en la provincia de Cotopaxi, períodos 2017 – 2021.
Tax collection and the repeal of the tax on inheritances, legacies and donations in the Province of Cotopaxi, is a tax levied on the transfer of assets through inheritances, legacies and donations. In this sense, the main objective was to determine the incidence on tax collection and the repeal of t...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2023
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| Accés en línia: | http://repositorio.utc.edu.ec/handle/27000/11212 |
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Afegir etiqueta | Sumari: | Tax collection and the repeal of the tax on inheritances, legacies and donations in the Province of Cotopaxi, is a tax levied on the transfer of assets through inheritances, legacies and donations. In this sense, the main objective was to determine the incidence on tax collection and the repeal of the tax on inheritances, legacies and donations in the Province of Cotopaxi, periods 2017 - 2021. The methodology adopted in this study is based on a quantitative, descriptive and correlational research approach, as well as on the numerical and statistical analysis of the data obtained. These data come from the tax collection specific to the tax on inheritances, legacies and donations of the different cantons of the Province of Cotopaxi during the period between 2017 and 2021. Said data have been obtained directly from the Internal Revenue Service, which guarantees their reliability and accuracy. Finally, the results show that the collection of the tax on inheritances, legacies and donations in the province of Cotopaxi has been minimal, reaching 1%, this data is not relevant because, despite the perception that may exist in the population about the impact of this type of tax, in reality its contribution to the total budget of the province is minimal. This observation may be useful for improving tax policies. In addition, throughout the period of analysis, the collection of the tax on inheritances, legacies and donations has shown a considerable value in 2018 of $ 782,674.59 due to the elimination of exemptions and deductions, which evidences an increase in tax collection unlike the other years that the value is minimal. |
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