Análisis del cumplimiento de los deberes formales por parte de los comerciantes del centro comercial popular el salto y su incidencia en la recaudación de los tributos por parte del sri - cotopaxi, período 2017
This research project entitled analysis of the formal duties fulfillment by merchants of El Salto Popular Shopping Center and its incidence on taxes collection by SRI - Cotopaxi, 2017 period. Its specific objective is to obtain basic concepts about taxation through bibliographic sources, to make a d...
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| Natura: | bachelorThesis |
| Lingua: | spa |
| Pubblicazione: |
2019
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| Accesso online: | http://repositorio.utc.edu.ec/handle/27000/7709 |
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Aggiungi Tag | Riassunto: | This research project entitled analysis of the formal duties fulfillment by merchants of El Salto Popular Shopping Center and its incidence on taxes collection by SRI - Cotopaxi, 2017 period. Its specific objective is to obtain basic concepts about taxation through bibliographic sources, to make a diagnosis of the current situation related to the fulfillment of formal tax duties and to determine how it affects the fulfillment of formal duties in the collection of taxes. At this work is used research, application, bibliography and field, through the deductive, descriptive and explanatory method because the project has a research qualitative approach where collected information was applied using techniques such as the survey and the interview. From obtained results was possible to obtain a 89% of taxpayers registered on relevant SRI records, 77% of merchants provide authorized sales vouchers, while 23% do not comply with tax form formal duty that is most violated to keep books and accounting records of their economic activity, given 38% of traders who comply and 62% who do not, at same time it is shown that 71% perform their declarations on time while 29% do not comply their respective declarations one of the reasons for non-complying formal duties is ignorance lack training carelessness on the part of the taxpayer and lack tax culture in addition many of the merchants comply with their obligations to avoid fines and penalties imposed by law. At present it was possible to show that the formal tax duties affect the taxes collection, and it was determined that majority of taxpayers do their formal duties, but at the same time, is a lower percentage of merchants who do not comply with tax obligations. |
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