La defraudación fiscal en el Ecuador : Análisis de la elusión y evasión de impuesto a la renta por parte de las empresas comerciales en los ultimos 3 años.

This research seeks to conduct an analysis of the tax liability of the taxpayer in Ecuador, specifically commercial enterprises and possible ways that these used to affect your tax burden. Although the Ecuadorian tax system has been strengthened with the policy of Government revenue collection throu...

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Autor Principal: Ajila Balseca, Nelson Javier
Formato: bachelorThesis
Idioma: spa
Publicado: 2013
Materias:
Acceso en línea: http://dspace.ups.edu.ec/handle/123456789/3341
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Sumario: This research seeks to conduct an analysis of the tax liability of the taxpayer in Ecuador, specifically commercial enterprises and possible ways that these used to affect your tax burden. Although the Ecuadorian tax system has been strengthened with the policy of Government revenue collection through the Tax Equity Act and the Internal Revenue Service has taken a more feasible to balance fiscal accounts for it taking measures like increasing the tax burden of massive and selective control of international operations, the statement of assets, increased land register of taxpayers with rISE, banking transactions in excess of $ 5, 000.00, chasing a tax system that generates additional revenue to the Treasury, without going through an increase in rates of basic services, and establishing that produce tax burden tribute to the support of low-income sectors, nor affect the incentives to save and invest.