Evasión tributaria y su incidencia en la recaudación fiscal a los microempresarios del cantón Babahoyo, período 2016 - 2017
Tax evasion is considered a permanent problem within the productive sectors of Ecuador, especially in the microenterprises of the commercial sector. Because in its majority there is no tax culture that allows an effective fiscal income, so it has a negative impact on society in relation to the works...
Wedi'i Gadw mewn:
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| Fformat: | masterThesis |
| Iaith: | spa |
| Cyhoeddwyd: |
2018
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| Pynciau: | |
| Mynediad Ar-lein: | http://repositorio.uteq.edu.ec/handle/43000/3674 |
| Tagiau: |
Ychwanegu Tag
Dim Tagiau, Byddwch y cyntaf i dagio'r cofnod hwn!
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Ychwanegu Tag | Crynodeb: | Tax evasion is considered a permanent problem within the productive sectors of Ecuador, especially in the microenterprises of the commercial sector. Because in its majority there is no tax culture that allows an effective fiscal income, so it has a negative impact on society in relation to the works provided by the public sector. The purpose of this study was to determine the typologies, causes that cause tax evasion, and establish guidelines to strengthen the control measures and prevention of tax evasion by taxpayers in the commercial sector, in the commercial center of the city of Babahoyo, province of Los Ríos. In this sense, the methodology used was through surveys of 167 microentrepreneurs and an interview with the Zonal Director 5 of the Internal Revenue Service, within a quantitative descriptive analysis and a qualitative exploratory study. The results show that the typologies of tax evasion are related to the concealment of income and the issuance of sales receipts. In addition, it was evident that taxpayers do not invoice in full. Also another reason why there is little tax culture is the lack of interest of the microentrepreneurs in training and advice they have on the part of the SRI and the Chamber of Commerce. The research carried out contributes to the knowledge by providing local data referring to the detected problem, so that those interested in the subject, mainly to the taxpayers of the commercial sector, and the tax administration itself as a source of information to solve the results presented in this study. . Key Words: Tax evasion, Microenterprises, Commercial Sector, Value Added Tax, Income Tax. |
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