Análisis comparativo del pago y el cumplimiento tributario del anticipo del impuesto a la renta en los períodos 2010 -2013 y su efecto financiero en las empresas del Distrito Metropolitano de Quito
In a competitive and dynamic environment as the present one, both the tributary administration and the societies must assume change processes that imply a pattern redefinition that have prevailed in them for decades as was experimented by the investigation developed by making a concise panoramic of...
| Autor Principal: | Llushca Sáenz, María Josefina |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9886 |
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| Sumario: |
In a competitive and dynamic environment as the present one, both the tributary administration and the societies must assume change processes that imply a pattern redefinition that have prevailed in them for decades as was experimented by the investigation developed by making a concise panoramic of the historical tax burden moments in its diverse states, ways and determination forms originated from the same pre-Incan, Incan, colonial and republican system, to the point of reaching to the present tax administration as a way of financing the state’s general budget destined to cover the transcending necessities of the government accountability.
In this context, the enforcement of the tax rule constitutes a key piece in regard to its validity and sustention as an action and enforcement axis both of the Ley Orgánica de Régimen Tributario Interno in its articles 19, 41 and 98, and of its regulation application in the articles 6, 37, 72, 77, 78 and 79, without forgetting that the taxation norm must include established parameters in the Constitution itself and in the codified Tax Norm.
From a strategic point of view, the tributary system is a tool. It allows a bigger efficiency for the entities and organisms in charge of the funds collection, without forgetting the active contributors’ and cities participation as a support for this system. This system focuses itself on the allocation of resources from these incomes, which come from a variety of activities realized inside a business’s dynamic with a special treatment with the investigation made to 110 businesses of Quito’s Metropolitan District that gave a vision of the effects on the liquidity, the level of financing of various economic sectors of the economy.
Nevertheless, a proper tax control with a poorly strategic design will make that all the efforts won’t produce the benefits desired. The traditional control and management tax systems don’t provide efficient and dynamic results for the administration exercised for the Internal Revenue Service even worse the businesses that carry out their activities within the District, which sums itself to an adequate tax norm application and the correct determination system use that would allow the organizations to identify concrete cost reduction opportunities and unnecessary expenses by the inadequate application. |
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