Las herramientas informáticas como medio de cumplimiento voluntario de las Obligaciones Tributarias en el cantón Ambato

Abstract

The present investigation has the purpose identify the major causes so that natural persons not obliged to keep accounting breach with its tax returns would, observing a list of requirements both at the classification of proof of purchase, sale and spending as well as in the realization of tax credit calculations, penalties and interest to systematize them in a simple, friendly and above all safe computerized tool to reconcile the values be identified in the tax returns, with a wide portability such that the taxpayer can to type on any version of the Windows operating system. The computerized tool proposes to reduce the fiscal gap among the not obliged to keep accounting and theme Tax Administration VAT declarations and Rent taxpayers. It's a simple proposal so they can use people with little computer, accounting and tax expertise, helping the taxpayer to make the declaration itself and not rely on a third party to comply with their tax obligations. The taxpayer will bring together physicists receipts for sale, purchase and expenses and then upload them to the tool the same that is responsible for sorting and ordering on the basis the date of transaction and if for some reason was not declared within the period, the software will automatically calculate the categories of fine and interest. The same happens with global tax credit, the last declared value is saved such that the following declaration is consolidated and lastly deductions by sales carried in that period adds to that of the previous statement and all is generated automatically. The Tax Software will allow obtaining of the Book of income and expenses, with a single click, can be printed or save to archive all transactions that have been carried out in a given period, to the end the tool generates the XML file with same format and standard of the tax administration for VAT (104A) much as to the Income (102A) ready to board the SRI website. This tool will contribute of the one part with the society as it will optimize resources on the other with the Tax Administration and as the main benefited our country as an incentive to pay taxes voluntarily, increasing the tax culture that every nation requires a low season the price of oil.