Análisis del proceso de transición de una persona natural a sociedad y su incidencia en la administración de riesgos tributarios de los sujetos pasivos ubicados en la ciudad de Quito durante El periodo 2007 – 2012
This research paper focuses on tax risk managing for individuals and corporations which may be subject to control and sanction by the Ecuadorian tax authorities. First of all we analyze the evolution of the major laws that significantly affected the Ecuadorian tax legislation in recent years, whe...
| Autor Principal: | Jiménez Basantes, Edmundo Fernando |
|---|---|
| Otros Autores: | Núñez Ávila, Christian Eduardo |
| Formato: | masterThesis |
| Idioma: | spa |
| Publicado: |
2015
|
| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9018 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: |
This research paper focuses on tax risk managing for individuals and corporations
which may be subject to control and sanction by the Ecuadorian tax authorities.
First of all we analyze the evolution of the major laws that significantly affected the
Ecuadorian tax legislation in recent years, where we can clearly appreciate that in order
to maintain an efficient control in tax administration it is necessary to create new
obligations as a direct consequence of new taxes or regulations; we can also appreciate
that this new obligations may not always be fulfilled in time and accurately due to a lack
of information or difficulty on utilizing IT tools.
Subsequently, given the great importance of an efficient Tax Risk Management as an
instrument to achieve business goals, we detail the main tax obligations that can be
subject to non-fulfillment and the tax gap of individuals and corporations; identifying a
higher risk of non-fulfillment in the corporation environment.
Based on the information obtained from primary and secondary sources, we established
the transition process undertaken by individuals to become corporations, as well as the
common risks faced by both taxpayers and the main causes of the identified risks.
Supported in the current methodology that is being used by the different tax
administrations, we propose a management structure that seeks to minimize the main
tax risks identified. |
|---|