Los anexos tributarios como herramienta de control para evitar la evasión de tributos
Tax annexes are a tool that uses the Internal Revenue Service to verify transactions between taxpayers. The laws, regulations and standards are those that govern and indicate how to properly take taxes within the country. Within these obligations, as previously determined by the rules, it is common...
| Autor Principal: | Sánchez Acosta, Freddy Manuel |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/10224 |
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| Sumario: |
Tax annexes are a tool that uses the Internal Revenue Service to verify transactions between taxpayers. The laws, regulations and standards are those that govern and indicate how to properly take taxes within the country. Within these obligations, as previously determined by the rules, it is common knowledge; that every person engaged in economic or commercial activity within the Ecuadorian state is compelled to testify or produce evidence the movements of such activity through monthly statements and / or annual depending on the type of taxpayer, tax schedules are merely a detail the results reflected in the declaration forms. For this, the Internal Revenue Service identified several forms which are used depending on the taxpayer, its business and earnings; among the most important are: Form 104 (VAT), Form 103 Withholding at source is one that shows the monthly deductions executed by the withholding agent, and Form 101 Statement of Income Tax, presents the annual income taxpayer and indicate the tax payable. This study determines the level of acceptance of taxpayers with Annexes Tax, the level of implementation within the Ecuadorian state, the historical collection, the impact on users ie taxpayers, the Internal Revenue Service and the Ecuadorian state. With that we determine the decrease of tax evasion within the country through the implementation of these tools by the Internal Revenue Service that is the goal of this research. |
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