Cultura tributaria y su incidencia en el cumplimiento de obligaciones fiscales de los socios de la cámara de comercio del cantón Quevedo, año 2019

The Chamber of Commerce of the Quevedo Canton associates merchants who are dedicated to carrying out activities such as Agriculture, Livestock, buying and selling agricultural products, basic necessities and professionals in General. Many of these partners have informality in their commercial activi...

Бүрэн тодорхойлолт

-д хадгалсан:
Номзүйн дэлгэрэнгүй
Үндсэн зохиолч: Álvarez Rodríguez, Mayra Susana (author)
Формат: bachelorThesis
Хэл сонгох:spa
Хэвлэсэн: 2020
Нөхцлүүд:
Онлайн хандалт:https://repositorio.uteq.edu.ec/handle/43000/6232
Шошгууд: Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
Тодорхойлолт
Тойм:The Chamber of Commerce of the Quevedo Canton associates merchants who are dedicated to carrying out activities such as Agriculture, Livestock, buying and selling agricultural products, basic necessities and professionals in General. Many of these partners have informality in their commercial activities in the Tax field, that is, when they perform the service or sale of products, they do not issue their respective invoices, withholdings and sometimes monthly, semi-annual and annual declarations and payments as appropriates to each of the partners. For this reason, the tax culture and its impact on the fulfillment of the Members of the Quevedo Chamber of Commerce were evaluated, applying the laws established by the Ecuadorian State. To analyze the Tax Culture, a population of 293 members will be considered, resulting in a sample of 167 taxpayers from different activities, taking into account that the partners in higher percentage are considered by the Internal Revenue Service to be natural persons, the same who must comply With their monthly declarations ant therefore with the payment of taxes, it is considered that Members of the Quevedo Chamber of Commerce require remuneration from the collecting agent such as investments in education, health, protection of the elderly, child protection and development projects. The production all this would benefit the social development of country, It is also important to emphasize how necessary and important is the communication that the Internal Revenue Service must implement with each of the taxpayers to report on the new regulations that are in force every day and on the part of the Chamber of Commerce to implement the operational plan so that the members comply with the fiscal obligations. Keywords: Tax culture, Taxpayers, Tax obligations, Taxes.