Las reformas tributarias en el Ecuador: IVA.
This scientific research was carried out in order to make known to the Ecuadorian citizens the different tax reforms used in the last decades in Ecuador. In order to start the work, it is explained how the taxation has been developed and how the collection of income obtained from the taxes in the co...
Wedi'i Gadw mewn:
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| Fformat: | bachelorThesis |
| Cyhoeddwyd: |
2017
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| Pynciau: | |
| Mynediad Ar-lein: | http://repositorio.utmachala.edu.ec/handle/48000/11659 |
| Tagiau: |
Ychwanegu Tag
Dim Tagiau, Byddwch y cyntaf i dagio'r cofnod hwn!
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Ychwanegu Tag | Crynodeb: | This scientific research was carried out in order to make known to the Ecuadorian citizens the different tax reforms used in the last decades in Ecuador. In order to start the work, it is explained how the taxation has been developed and how the collection of income obtained from the taxes in the country has been used, it is also clearly stated how the Tax Reforms are involved in the fiscal policy of Ecuador. In the development of the work is demonstrated with foundation to the evolution of the taxes that manage the country and its classification; that the requirements must be made so that the tax organization has excellent results, the general costs of the State and the tax composition of the same. Fiscal policy is used in Ecuador to achieve the macroeconomic stability of the nation, analyzing what fiscal policy have been applied by the last governments that have generated the favorable results for the welfare of the people with economic and social progress for Ecuador. In addition, it is understood that several tax reforms have been carried out in Ecuador that prevail in indirect, progressive taxes and the system of taxation with this type of tax, has led the nation to have a more impartial government on the subject of evasion of taxes. In itself, it is concluded that the tax reforms in general are formed by modifications to the tariff structure of a country, on which depends the economic performance or the governmental policies; These changes constitute or abolish taxes, change rates, impose new activities or transform Ecuador's tax base to increase or decrease State resources through taxes, including examining the creation of equity among similar activities, formalizing and boosting the economy, Collecting and generating the collective well-being of the Ecuadorian people. For this, the tax on the internal revenue service (SRI) within the tax system is the most important collection instrument in the Ecuadorian government. The IVA constitutes a large percentage of this collection so it is significant to know its impact within the economic system. In carrying out the work, it is understood that through revisions of the reforms, they are based on the incidence of tax collection in relation to the income tax and the admission of the new rules; And, the inclination of the new regulations to the Political Constitution of Ecuador. It contributes to the economy of the country paying the taxes, being a moral and legal duty allowing the State to carry out its responsibilities for the benefit of the people, although on several occasions the payment of taxes manages to produce great discomfort and it is the duty of all the taxpayers to form us In tax culture, in order to ensure and maintain economic stability. Finally, taxpayers are expected to familiarize themselves with the text of the reforms in order to avoid the risks of ignorance and non-compliance with their tax responsibilities. |
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