Unificación y Simplificación de los Tributos para las sociedades
This research work is to know the tax burden in our country, know each of the institutions responsible for its administration and legislation, determining the range of tax obligations that must be met by the taxpayers and in many cases the complexity to take out this effect. In the present stud...
| Autor Principal: | Correa Camacho, Karen Katyuska |
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| Formato: | masterThesis |
| Idioma: | spa |
| Publicado: |
2017
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/14498 |
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| Sumario: |
This research work is to know the tax burden in our country, know each of the institutions responsible for its administration and legislation, determining the range of tax obligations that must be met by the taxpayers and in many cases the complexity to take out this effect.
In the present study we know some of the tax obligations that must be met at the level of central government, autonomous governments and other state agencies.
Based on this knowledge, the development of the work focuses on a proposal to simplify and unify the taxes that apply to corporations, thereby allowing to achieve greater compliance with the obligations and an increase in revenue, to thus meet with the collective needs and to spare taxpayers penalties for noncompliance.
The tax noncompliance has become over the years one of the main phenomena in our history has affected tax revenue, that is why today, the IRS and other entities responsible for compliance, multiple mechanisms have sought able to reduce tax evasion and avoidance.
In this study raises fundamental objective: Unify and simplify taxes for Corporations, so it was necessary to investigate current tax law in Ecuador and its scope, dynamics also knowing that this has had over of history.
With this research we can conclude that there may be mechanisms to ensure that this process is achieved fulfill an agile and simplified, which would allow growth in revenue, compliance with national objectives and therefore prevent the commission of offenses that bring as result in the imposition of fines and penalties to taxpayers. |
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